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 taxpayers must file and pay all Aviation taxes 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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