Sales & Use Tax is imposed on aviation gasoline sold for use in airplanes. It is credited to the State Aviation Fund under SC Code Section 55-5-280.
How to file and pay
Aviation Fuel taxpayers must file and pay electronically on MyDORWAY.
File and pay on MyDORWAY
MyDORWAY is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).
- You will need the following information for the filing period:
- Your retail license number, Federal Employer ID Number (FEIN), and South Carolina ID (SID)
- Gross proceeds of sales, rentals, and withdrawals for own use
- Gross proceeds of sales, rentals, and withdrawals for own use of aviation gasoline and aviation jet fuel
- Out-of-state purchases subject to tax
- Allowable deductions
- Local tax information
- All counties/municipalities that your business delivers to
- The county/municipality where your business is located
- You must file an Aviation Fuel Tax Return for each filing period even if you have no tax liability for the period.
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Due dates
- Monthly filing schedule
Period Ended Due Date January 31 February 20 February 28 March 20 March 31 April 20 April 30 May 20 May 31 June 20 June 30 July 20 July 31 August 20 August 31 September 20 September 30 October 20 October 31 November 20 November 30 December 20 December 31 January 20 - Quarterly filing schedule*
Period Ended Due Date March 31 April 20 June 30 July 20 September 30 October 20 December 31 January 20 - Annual filing schedule*
Period Covered Due Date December 31 January 20
*You must request approval from the SCDOR to file quarterly or annually, and the request must be submitted in writing.
Need more help?
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