10-47B-159. Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.
Each fuel transaction in this state or between an out-of-state supplier and importer shall be supported by a sales/purchase invoice. A copy of the invoice shall be maintained in the records of both the seller and the purchaser. The invoices shall be serially numbered and shall contain the following information:
(1)The seller's name and address;
(2)The seller's supplier's license number issued by the department if the fuel was sold at the pipeline or the seller's marketer's number if not sold at a pipeline;
(3)The purchaser's name and address;
(4)The date of sale and delivery of the fuel;
(5)The number of gallons of fuel sold and delivered to the purchaser, the type of fuel and if diesel whether it is dyed or not;
(6)The price charged per gallon of fuel;
(7)If charged, the amount of fuel or sales tax. Fuel tax shall either be listed separately or as a statement by the marketer that the price per gallon required under subdivision (6) of this section includes the South Dakota fuel tax; and
(8)The total amount of the sales invoice.
Source: SL 1995, ch 71, §156; SL 1996, ch 90, §39; SL 1999, ch 58, §44; SL 2013, ch 59, §17.