# S.D. Codified Laws § 10-47B-1.1: Point or location of sale or transfer

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-1.1

## Section

- **Citation:** S.D. Codified Laws § 10-47B-1.1
- **Heading:** Point or location of sale or transfer
- **Jurisdiction:** South Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SD Code / Title 10 / Chapter 47B / Section 10-47B-1.1

## Text

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.

## Nearby sections

- [S.D. Codified Laws § 10-47B-1 Secretary to collect taxes](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-1.md)
- [S.D. Codified Laws § 10-47B-1.1 Point or location of sale or transfer](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-1.1.md)
- [S.D. Codified Laws § 10-47B-2 Promulgation of rules](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-2.md)
- [S.D. Codified Laws § 10-47B-3 10-47B-3. 10-47B-3.Definition of terms](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-3.md)
- [S.D. Codified Laws § 10-47B-3.1 Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantities larger than required for denaturing--Natural gasoline blended products](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-3.1.md)
- [S.D. Codified Laws § 10-47B-4 Fuel excise tax rates](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.md)
- [S.D. Codified Laws § 10-47B-4.2 Motor fuel and special fuel excise tax rate](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.2.md)
- [S.D. Codified Laws § 10-47B-4.3 Ethyl alcohol and methyl alcohol fuel excise tax rate](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.3.md)
- [S.D. Codified Laws § 10-47B-4.4 Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.4.md)
- [S.D. Codified Laws § 10-47B-5 Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-5.md)
- [S.D. Codified Laws § 10-47B-6 Excise tax on certain imported fuel](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-6.md)
- [S.D. Codified Laws § 10-47B-7 Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-7.md)
- [S.D. Codified Laws § 10-47B-8 Excise tax on substances blended with motor fuel or undyed special fuel](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-8.md)
- [S.D. Codified Laws § 10-47B-9 Excise tax on unblended biodiesel--Exceptions](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-9.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-1.1. Check the current official text before relying on it. Not legal advice.