The Marketer Refund Claim is coming to EPath and is set to be released into production Oct. 1, 2017!

In accordance with SDCL 10-47B-190 the South Dakota Department of Revenue will be implementing the electronic filing of the Marketer Refund Claim.

Electronic Filing Benefits:

  • Easily file Marketer Refund Claims by electronic means 24/7
  • Complete your returns using the Data Upload method or Manual Data Entry method.
  • The system will do all the calculations for your claims

Training Resources Available:

To access the Motor Fuel Manual please click here.

South Dakota Department of Revenue is offering Training Seminars through the month of September 2017. Click here to select a class to register for.  

Frequently Asked Questions

What is a Marketer?

A Marketer is any person or business engaged in the wholesale or retail sale of Motor Fuel or Special Fuel.



How does a Marketer Qualify for a Refund?

Marketers only purchase tax paid motor fuel, tax paid special fuel, and tax exempt dyed special fuel and have no fuel tax reporting or remitting responsibilities to the state. Marketers may obtain a refund for taxes paid on fuel they sell to tax exempt entities by completing the Marketer Refund Claim.



When can a Marketer sell fuel tax-exempt?

  • When fuel is sold in bulk to an approved Indian Tribal School holding an exempt-user number. These refunds can only be claimed for delivers made into bulk storage at the tribal school.
  • When fuel is sold to the Federal Government or Defense Supply Center for consumption.
  • When undyed diesel or undyed biodiesel is delivered into a motor carrier refrigeration unit which is not attached to the engine supply fuel tank of the vehicle. Sales tax is charged on the product and “reefer” must be noted on the sales invoice.
  • When fuel is sold to an enrolled tribal member purchasing fuel in Indian country controlled by the member’s tribe, or an Indian tribe purchasing motor fuel or special fuel in Indian country controlled by the Indian tribe.


Do these changes affect how frequently I file my Marketer Refund Claims?

No, as a custom filer you are allowed to submit your returns as activity occurs.

Please note: Refunds claims must be filed within 36 months of the transaction date. After that time period they will be denied.   



Can I still file paper Marketer Refund Claims?

No, under SDCL 10-47B-190 motor fuel licensees are required to file by electronic means. If you are unable to file electronically you may contact the Department to receive paperwork requesting authorization of paper filing. Approval or denial of this request is determined on a case by case basis.


How do I file a Marketer Refund Claim?



What if I don’t have an EPath account or cannot find my Marketer license on my existing account?



Where can I find additional information about EPath?



Still have questions?

For questions about Marketer Refund Claims, contact one of our Motor fuel agents by phone or email us at sdmotorfuel@state.sd.us
  • Earl Coggins (Rapid City Office)
    • 605-394-3397
  • Aleta Carlson (Sioux Falls Office)
    • 605-367-5259
  • Alyssa Hudecek (Pierre Office)
    • 605-773-8178


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