South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-52 — Exemptions for bulk plant operator delivering fuel into tank wagon
An operator of a bulk plant in this state delivering motor fuel or special fuel into a tank wagon for subsequent delivery to an end consumer is exempt from the requirements of §§ 10-47B-43 to 10-47B-46 , inclusive, and 10-47B-49 to 10-47B-51 , inclusive.
Source: official text