Carriers who are IFTA license holders must properly display their decals and carry their IFTA license in the vehicles at all times. If for any reason a carrier does not display decals or have their IFTA license, the carrier must purchase a temporary fuel permit.
1. In South Dakota temporary fuel permits cost $20 and are valid for 72 hours or until a carrier leaves the state, whichever comes first.
2. Mileage and tax-paid fuel purchased while operating under a temporary permit still must be included on the quarterly tax return. In particular, note the following items on your quarterly return:
3. Retain all temporary fuel permits in your files for audit verification.
Review the permits you submit to be certain that they are fuel permits.
For example, some jurisdictions have a ton mileage permit.
If you submitted the ton mileage permit as a fuel permit, your claim would be disallowed and you would be assessed interest for under-reporting your fuel tax liability.
Carriers who intend to use a vehicle for intrastate travel for a single trip may purchase a trip permit which allows the vehicle to travel within the jurisdiction from a point of origin to a point of destination. Such vehicles must have some form of current license before a trip permit can be issued.
If a carrier is going to use the vehicle only in an intrastate operation, they may qualify for a commercial permit.
The common use of trip permits by South Dakota based carriers is for vehicles under a temporary lease. The fee for a trip permit is $15 per trip. Trip permits may be obtained by calling the 24-hour Permit Center at (605) 698-3925.
Source of information: http://sdtruckinfo.com/ifta.aspx