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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 47B - Fuel Taxation » Section 10-47B-1.1 – Point or location of sale or transfer.

10-47B-1.1. Point or location of sale or transfer.

For purposes of the enforcement of this chapter, the point or location of a sale or transfer of fuel shall be at the location the fuel is delivered to the purchaser, transferee, or the person acting on behalf of the purchaser or transferee unless the point or location of sale or transfer is otherwise clearly indicated on the sale’s invoice.

Source: SL 1999, ch 58, §51.