Fuel Vendors Annual Return: L-2114

You must submit a return for the calendar year. If you have no activity to report, you are required to file a zero return. The return is due February 28 of the following calendar year.

Electronic filing and payment requirements – MyDORWAY

Fuel Vendors are required by SC Code Section 12-28-1400 to file returns electronically. File returns and make payments using our free online tax portal, MyDORWAY. Payments can be made by ACH debit or credit card (Mastercard or Visa).

Purpose of return

The return accounts for gasoline sold by county for retail purposes. This includes gallons sold at retail to the general public or sold to customers (other than licensed fuel vendors), who will resell the gasoline at retail. Please review return instructions to determine what should be reported or excluded. A list of fuel vendors is available on MyDORWAY.

What you will need

• Motor Fuel License Number and Federal Employer ID Number (FEIN)
• Total number of gallons of gasoline sold in each county of South Carolina, excluding sales to other licensed fuel vendors, government entities, and non-retail end users.
• An explanation for any increase or decrease of sales of more than 15% from the past year (for example, adding or losing customers, opening or closing stores, etc.)

Eligible purchaser status

Not all fuel vendors are eligible purchasers. Fuel vendors may request eligible purchaser status. If the status is approved by the SCDOR, the fuel vendor will receive an Eligible Purchaser Approval Form with the fuel vendor license. Eligible purchasers should provide suppliers with a copy of the Eligible Purchaser Approval Form and the correct FEIN. 

• Eligible purchaser deferred payment 
  Eligible purchaser status qualifies the fuel vendor for deferred payment of the Motor Fuel User Fees when purchasing user-fee-paid gallons from South Carolina licensed suppliers, per SC Code Section 12-28-925. The Inspection and Environmental Fees are included in the amount to be deferred, per SC Code Section 12-28-2355. Suppliers may cancel a fuel vendor’s eligible purchaser status with their company if the purchaser does not make timely payments of the Motor Fuel User Fees due. Suppliers will provide information to the SCDOR concerning purchasers that do not make timely payments and/or fail to make payments for the Motor Fuel User Fees due. The SCDOR will then begin the process of canceling the eligible purchaser status of the fuel vendor with all suppliers. See SC Code Sections 12-28-935 and 12-39-1180. Any amounts not paid to suppliers by eligible purchasers will be billed to the fuel vendor upon verification.
• Tare Allowance Refund Application: L-2117
  Eligible purchaser status also qualifies the purchaser for a tare allowance refund on User Fee paid purchases from licensed suppliers. The tare allowance refund is calculated by the month and submitted quarterly. The maximum monthly refund is $2,000 for combined gasoline and clear diesel gallons. The refund application and supporting schedules may be submitted electronically using our free tax portal MyDORWAY.

Documentation for purchases – All fuel vendors

All motor fuel retail outlets, bulk plants, and end user bulk facilities are required to keep copies of the terminal issued shipping documents (bill of lading) at the delivery location for 30 days from the date of the delivery. The bills of lading are subject to inspection by SCDOR employees or agents.

Shipping documents for all motor fuel product delivered to a South Carolina location must have South Carolina as the destination state or a valid diversion number must be present on the document. Penalties may be assessed for accepting product with a destination state other than South Carolina without a valid diversion number.

Motor Fuel lists

The following lists are available on MyDORWAY:   

• Eligible purchasers
• Fuel vendors
• Suppliers
• Bonded importers
• Occasional importers

Contact information

Contact the Motor Fuel Section at 803-896-1990 or by email at MotorFuelTax@dor.sc.gov.

Fuel Blender Monthly Return: L-2115

A return and all corresponding schedules must be submitted each month. If you have no activity for the month, you are required to file a zero return. The return is due on the last day of the month following the previous month’s activities.

Electronic filing and Payment Requirements – MyDORWAY

Blenders are required by SC Code Section 12-28-1400 to file returns electronically. Make payments and file returns using our free online tax portal, MyDORWAY. Payments can be made by ACH debit or credit card (Mastercard or Visa).

Purpose of return

The return identifies the number of gallons blended which are subject to the User Fee and other applicable fees, and it identifies the name of the vendor from whom the blend stock or blend component was purchased.

What you will need

• Motor Fuel License Number and Federal Employer ID Number (FEIN)
• Complete a Schedule B – Schedule of Gallons Purchased (L-2197) for each fuel type that is reported on the return. You will be required to attach this schedule when you submit your return.

Reportable gallons

Schedule A should be used to report the gallons of product blended with a motor fuel for which the motor fuel fees have already been paid. The blend percentage of the product to the motor fuel must be indicated on Schedule A. Gallons reported on Schedule B are for informational purposes only and will not be used to calculate the User Fee.

Products blended

The blender return primarily covers ethanol blended with gasoline and kerosene blended with diesel fuel. Please contact us if you have any questions about the products required to be reported.

Biodiesel – Not applicable on blender return

Beginning July 2006, biodiesel (B00) became subject to the motor fuel User Fee at the time it is manufactured in South Carolina or at the time it is imported into the state. This changed the imposition of the liability on biodiesel from the blender of the product to the manufacturer or importer.  

Note:  All biodiesel purchases should have a separate line item for the Motor Fuel User Fee, inspection fee, and environmental fee.  

Contact information

Contact the Motor Fuel Section at 803-896-1990 or by email at MotorFuelTax@dor.sc.gov.

Exporters Monthly Return: L-2112

A return and all corresponding schedules must be submitted each month. If you have no activity for the month, you are required to file a zero return. The return is due on the 22nd day of the month following the previous month’s activities.

Electronic filing and payment requirements – MyDORWAY

Exporters are required by SC Code Section 12-28-1400 to file returns electronically. File returns using our free online tax portal, MyDORWAY. Payments can be made by ACH debit or credit card (Mastercard or Visa).

Purpose of return

The return allows for the reporting of gallons that have been exported from a South Carolina bulk storage facility to another state. The return acts as a request for a refund of the South Carolina User Fees and other applicable fees paid.

What you will need

• Motor Fuel License Number and Federal Employer ID Number (FEIN)
• Schedule Type 7-A Excel file template will be located on your filing period each month. You will be required to download the Excel file template, enter your transactions for the month, and upload the file to MyDORWAY.
• Gallons exported for each fuel type:
  • Gasoline/Gasohol
  • Undyed diesel/Biodeisel
  • Dyed fuel
  • Undyed/dyed kerosene
  • Aviation gasoline
  • Jet fuel
  • Other/substitute fuel

​Reportable gallons

Schedule 7A should be used to report the gallons of product exported out of a bulk storage facility located in SC into another state, on which the motor fuel fees have already been paid. The schedule must include the state where the product was exported. Complete form L-2113 Schedule of User Fee Paid Exports and attach it to your Exporters Monthly return on MyDORWAY.

Export transaction descriptions

• Export by seller: Seller owns the South Carolina bulk storage facility and exports the product in company-owned trucks or hires a common carrier to deliver the product to a location outside of South Carolina.
• Export by purchaser: Purchaser does not own the bulk storage facility and exports product in company-owned trucks or hires a common carrier to deliver the product to a location outside of South Carolina. The exporter should have invoices showing the South Carolina User Fees as a separate line item.

Biodiesel exports

Exports of B00 and B99 require copies of the purchase invoices showing the South Carolina User Fees and other applicable fees to be submitted with the return. Additional documentation may be required with the return depending on the transactions involved.

Contact information

Contact the Motor Fuel Section at 803-896-1990 or by email at MotorFuelTax@dor.sc.gov.

Motor Fuel Bonded Importers Monthly Return: L-2105

A return and all corresponding schedules must be submitted each month. If you have no activity for the month, you are required to file a zero return. The return is due on the 22nd day of the month following the previous month’s activities.

What you will need

• Motor Fuel License Number and Federal Employer ID Number (FEIN)
• The Excel file template with the Schedule of Disbursement and Schedule of Receipts will be located on your filing period each month. You will be required to download the Excel file template, enter your transactions for the month, and upload the file to MyDORWAY.

Electronic filing and payment requirements – MyDORWAY

Importers are required by SC Code Section 12-28-1400 to file returns electronically. Submit payments and file returns using our free online tax portal, MyDORWAY. Payments can be made by ACH debit or credit card (Mastercard or Visa).

Deferred payment 

Bonded importers are required by SC Code Section 12-28-925 to defer the South Carolina Motor Fuel User Fees to fuel vendors that have been approved by the SCDOR as eligible purchasers on imported gallons only. The deferred payment is not applicable on gallons purchased User Fee paid by the importer (Schedule 1-A transactions). The Inspection and Environmental Fees are included in the amount to be deferred, per SC Code Section 12-28-2355. A list of eligible purchasers is available on MyDORWAY.  If you need to verify a customer for deferred payment and you cannot locate them on the list, please call us at 803-896-1990.

Tare allowance 

A tare allowance of 2.65% of the Motor Fuel User Fees not to exceed $2000.00 is allowed for sales made to non-eligible purchasers (Schedule 5-A) on the monthly return. This deduction is not applicable for gallons sold to eligible purchasers. All eligible purchasers should be reported on Schedule 5-C of the bonded importer return. The exception is for gallons purchased by the bonded importer user-fee-paid from Schedule 1-A. The bonded importer is entitled to the tare allowance for these gallons and should include Schedule 1-A gallons in Schedule 5-A and show the importer as the purchaser.

Fuel vendor license

Bonded importers are automatically licensed as fuel vendors.

• Fuel Vendor Annual Return: L-2114
  A Fuel Vendor Annual Return is required to be filed electronically and is due February 28th of the following calendar year.

Eligible purchaser status

Eligible purchaser status is granted to bonded importers. An Eligible Purchaser Approval Form will be issued. Eligible purchasers should provide suppliers with a copy of the Eligible Purchaser Approval Form and the correct FEIN. 

Import verification number

• Transactions that require the import verification number
  Import transactions that originate at an IRS terminal from a supplier for which there is no pre-collection agreement for South Carolina destinations require the import verification number from the FuelTrac National Registry.
• Transactions that do not require the import verification number
  The import verification number is not required for imports originating from out-of-state bulk storage or production facilities.   
• How to obtain an import verification number:
  Visit fueltrac.us for import verification numbers. FuelTrac is a web-based system and does not offer a call-in option. Imports that occur after office hours must be registered the next business day. 

Motor fuel lists

The following lists are available on MyDORWAY:  

• Eligible purchasers
• Fuel vendors
• Suppliers
• Bonded importers
• Occasional importers

Contact information

Contact the Motor Fuel Section at 803-896-1990 or by email at MotorFuelTax@dor.sc.gov.

Motor Fuel Occasional Importers Monthly Return: L-2107

A return and all corresponding schedules must be submitted each month. If you have no activity for the month, you are required to file a zero return. The return is due on the 22nd day of the month following the previous month’s activities.

Electronic filing and payment requirements – MyDORWAY

Importers are required by SC Code Section 12-28-1400 to file returns electronically. Submit payments and file returns using our free online tax portal, MyDORWAY. Payments can be made by ACH debit or credit card (Mastercard or Visa).

Purpose of return

The occasional importer return allows for the reporting of the gallons received and disbursed in South Carolina. The return provides a reconciliation of gallons reported with fees paid on import vouchers and includes, for the purpose of the tare allowance, gallons which originated from an IRS terminal location and were purchased user-fee-paid by the importer from a licensed supplier. The return usually reflects the tare allowance refund due based on the import vouchers and user-fee-paid purchases from suppliers.

What you will need

• Motor Fuel License Number and Federal Employer ID Number (FEIN)
• The Excel file template with the Schedule of Disbursement and Schedule of Receipts will be located on your filing period each month. You will be required to download the Excel file template, enter your transactions for the month, and upload the file to MyDORWAY.

Special payment requirement – Import/Payment Voucher: L-3022

Occasional importers are required to remit the User Fees and other applicable fees due on gallons imported within three days from the date the product was imported. The payment is required to be remitted on the Import/Payment Voucher (L-3022). These payments are then reported on the appropriate schedule of the monthly return along with disbursement information. What you will need:

• Motor Fuel Occasional Importer License Number and Federal Employer ID Number (FEIN)
• The import number obtained through the Fuel Trac Registry
• The import registration date
• The number of gallons imported according to the type of fuel
• The manifest or invoice number
• The manifest date

Special instructions: 

• A separate payment voucher is required for each import.
  • For the period covered, use the month and year of the manifest/invoice.
• To register an import, visit fueltrac.us.

Tare allowance

A tare allowance of 2.65% of the Motor Fuel User Fees not to exceed $2,000 is applicable for gallons of gasoline and diesel imported, and for eligible purchaser gallons purchased user-fee-paid from licensed suppliers. The tare allowance is calculated on the monthly return.

Fuel vendor license

Occasional importers are automatically licensed as fuel vendors.

• Fuel Vendor Annual Return: L-2114
  A Fuel Vendor Annual Return is required to be filed electronically and is due February 28 of the following calendar year.   

Eligible purchaser status

Occasional importers may request eligible purchaser status for the fuel vendor license. If the status is approved by the SCDOR, an Eligible Purchaser Approval Form will be issued. Eligible purchasers should provide suppliers with a copy of the Eligible Purchaser Approval Form and the correct FEIN.

Import verification number

• Transactions that require the import verification number
  Import transactions that originate at an IRS terminal from a supplier for which there is no pre-collection agreement for South Carolina destinations require the import verification number from the FuelTrac National Registry.
• Transactions that do not require the import verification number
  The import verification number is not required for imports originating from out-of-state bulk storage or production facilities.
• How to obtain an import verification number:
  Visit fueltrac.us for Import Verification Numbers. FuelTrac is a web-based system and does not offer a call-in option. Imports that occur after office hours must be registered the next business day.

Motor fuel lists

The following lists are available on MyDORWAY:   

• Eligible purchasers
• Fuel vendors
• Suppliers
• Bonded importers
• Occasional importers

Contact information

Contact the Motor Fuel Section at 803-896-1990 or by email at MotorFuelTax@dor.sc.gov.

Motor Fuel Tankwagon Importers Monthly Return: L-2110

A return and all corresponding schedules must be submitted each month. If you have no activity for the month, you are required to file a zero return. The return is due on the 22nd day of the month following the previous month’s activities.

Electronic filing and payment requirements – MyDORWAY

Tankwagon importers are required by SC Code Section 12-28-1400 to file returns electronically. Submit payments and file returns using our free online tax portal, MyDORWAY. Payments can be made by ACH debit or credit card (Mastercard or Visa).

Purpose of return

The tankwagon importer return allows for the reporting of gallons received and disbursed in South Carolina. Receipt information is provided for gallons imported into South Carolina for which the User Fees have not previously been paid. The return also allows, for the purpose of the tare allowance, gallons which originated from an IRS terminal location and were purchased user-fee-paid by the importer from a licensed supplier.

What you will need

• Motor Fuel License Number and Federal Employer ID Number (FEIN)
• The Excel file template with the Schedule of Disbursement and Schedule of Receipts will be located on your filing period each month. You will be required to download the Excel file template, enter your transactions for the month, and upload the file to MyDORWAY.

25 mile distance restriction

Tankwagon sales are restricted to within 25 miles of the South Carolina state line. If you have sales that exceed the 25 mile restriction, a different importer license is required, and you should contact us immediately.

Tare allowance

A tare allowance of 2.65% of the Motor Fuel User Fees not to exceed $2,000 is applicable for gallons of gasoline and diesel imported and for eligible purchasers gallons purchased User Fee paid from licensed suppliers. The tare allowance is calculated on the monthly return.

Fuel vendor license

Tankwagon importers are automatically licensed as fuel vendors.

• Fuel Vendor Annual Return: L-2114
  A Fuel Vendor Annual Return is required to be filed electronically and is due February 28th of the following calendar year.   

Eligible purchaser status

Tankwagon importers may request eligible purchaser status for the fuel vendor license. If the status is approved by the SCDOR, an Eligible Purchaser Approval Form will be issued. Eligible purchasers should provide suppliers with a copy of the Eligible Purchaser Approval Form and the correct FEIN. 

Contact information

Contact the Motor Fuel Section at 803-896-1990 or by email at MotorFuelTax@dor.sc.gov.

Miscellaneous Motor Fuel Monthly Return: L-2123

A return must be submitted each month. If you have no activity for the month, you are required to file a zero return. The return is due on the 22nd day of the month following the previous month’s activities.

Electronic filing and payment requirements – MyDORWAY

Filers of the Miscellaneous Motor Fuel Return are required by SC Code Section 12-28-1400 to file returns and make payments electronically. Submit payments and file returns using our free tax online portal, MyDORWAY. Payments can be made by ACH debit or credit card (Mastercard or Visa).

Purpose of return

The return allows for the reporting of products used as a motor fuel that were not previously subject to the Motor Fuel User Fee. See the explanations below:

• Federally exempt dyed fuel: Counties and municipalities that purchase dyed low sulfur diesel fuel for use in highway vehicles. These entities are exempt from the federal tax but not from the state Motor Fuel User Fee. All gallons of dyed low sulfur diesel used in highway vehicles by a county or municipality should be reported on the monthly miscellaneous return.
• Kerosene: Persons not licensed as a fuel vendor who are blending kerosene with undyed diesel fuel.
• LPG (Liquefied Petroleum Gas): Sellers and/or users of LPG for use in highway vehicles.
• CNG and LNG (Compressed Natural Gas and Liquefied Natural Gas): Sellers and/or users of CNG and LNG for use in highway vehicles.
• Other: Users of substitute fuel and/or liquids on which the Motor Fuel User Fee, inspection and environmental fees have not been previously paid that are used in highway vehicles. This would include but is not limited to cooking oils and biodiesel for use in personal vehicles. Persons not licensed as fuel vendors that blend materials with motor fuel. This would include but is not limited to yellow grease, waste oil, and used cooking oil blended with diesel fuel for highway vehicles.

Conversion rates

• LPG – Calculation of Taxable Gallons: Gallons of LPG Sold or Used x .73 = gallons of taxable LPG. Enter taxable gallon on the return.
• CNG – Gasoline Gallon Equivalent (GGE): 126.67 cubic feet or 5.66 lbs if the CNG is dispensed via a mass flow meter = one gallon of motor fuel
• LNG – Diesel Gallon Equivalent (DGE): 6.06 lbs = one gallon of motor fuel

Contact information

Contact the Motor Fuel Section at 803-896-1990 or by email at MotorFuelTax@dor.sc.gov.

Motor Fuel Manufacturers Monthly Return: L-2195

A return and all corresponding schedules must be submitted each month. If you have no activity for the month, you are required to file a zero return. The return is due on the 22nd day of the month following the previous month’s activities.

Electronic filing and payment requirements – MyDORWAY

Motor fuel manufacturers are required by SC Code Section 12-28-1400 to file returns and make payments electronically. Submit payments and file returns using our free online tax portal, MyDORWAY. Payments can be made by ACH debit or credit card (Mastercard or Visa).

Purpose of return

The manufacturer return accounts for the gallons of biodiesel and substitute fuel manufactured in South Carolina. The return also maintains user-fee-paid gallon inventory information and reflects gallons exported and gallons sold for exempt purposes.

What you will need

• Motor Fuel License Number and Federal Employer ID Number (FEIN)
• Complete a Schedule 1 - Sales/Exemptions schedule (L-2024) for each fuel type that is reported on the return. You will be required to attach this schedule when you submit your return. 

Sales invoice requirements

Sales invoices of the product are required to indicate the South Carolina Motor Fuel User Fee, the inspection fee, and the environmental impact fee as a separate line item as verification that these fees have been charged.

Sales for off-road use

The manufacturer may not apply for a refund of gallons sold for off-road use; only the end user may apply for a refund. End users may contact us for assistance.

Contact information

Contact the Motor Fuel Section at 803-896-1990 or by email at MotorFuelTax@dor.sc.gov.

Permissive supplier is covered by the terms “supplier” and “suppliers” for the purposes of liability and reporting requirements. See SC Code Section 12-28-110(53)(b).

Motor Fuel Suppliers Monthly Return: L-2119

A return and all corresponding schedules must be submitted each month. If you have no activity for the month, you are required to file a zero return. The return is due on the 22nd day of the month following the previous month’s activities.

What you will need

• Motor Fuel License Number and Federal Employer ID Number (FEIN)
• For Suppliers submitting an XML file (template) upload, visit dor.sc.gov/biz-services and select Motor Fuel to view a complete list of certified vendors.
• For Suppliers creating an Excel file upload, the following schedules will be located on your filing period each month: 
  • Supplier Schedule of User Fee-Paid Receipt
  • State Diversion Correction Schedule
  • Supplier Schedule of Terminal Rack Removal

You will be required to download the Excel file template, enter your transactions for the month, and upload the file to MyDORWAY.

Electronic filing

Suppliers are required to file returns on MYDORWAY using XML or Excel file uploads. Taxpayers wanting to file returns using XML file uploads must use one of the SCDOR’s certified software vendors. 

Visit dor.sc.gov/biz-services and select Motor Fuel to view a complete list of certified vendors. Taxpayers are not required to submit applications or conduct testing with the SCDOR before uploading their XML file on MyDORWAY.

New processing rules for Supplier Schedule 1 and Schedule 5A will stop your return from being successfully uploaded.

• Verify sellers reported on Schedule 1 are SC licensed suppliers only. Use the Motor Fuel Lists and select Licensed Supplier List on MyDORWAY for verfication.
• Verify purchasers reported on Schedule 5A are not Eligible Purchasers. Use the Motor Fuel Lists and select Eligible Purchaser List on MyDORWAY for verification.
  
  Learn more from the MyDORWAY Motor Fuel Taxpayer Guide (D-286).

Payment requirements

• Payments can be made by ACH debit or credit card (Mastercard or Visa) using our free tax portal MyDORWAY.
• If interested in making payments by ACH credit, review the EFT - ACH Credit Instructions and Guidelines.
• Suppliers now have an option to pay by Return XML ACH debit where your banking information is included inside your XML return file. Contact your XML software developer to start making payments this way.

Tare allowance

A tare allowance of 2.65% of the Motor Fuel User Fees not to exceed $2,000 is allowed for sales made to non-eligible purchasers (Schedule 5-A) on the monthly return. This deduction is not applicable for gallons sold to eligible purchasers. All eligible purchasers should be reported on Schedule 5-C of the supplier return.

Deferred payment

Suppliers are required to defer the South Carolina Motor Fuel User Fee in accordance with SC Code Section 12-28-925 to fuel vendors that have been approved by the SCDOR as eligible purchasers. The inspection and environmental fees are included in the amount to be deferred, per SC Code Section 12-28-2355. A list of eligible purchasers is available on MyDORWAY. If you need to verify a customer for deferred payment and you cannot locate them on the list, please call the SCDOR at 803-896-1990.  

Eligible purchaser failure to pay supplier: Ten Day Notification and supplier credit

When an eligible purchaser fails to pay a supplier for deferred motor fuel fees, the supplier may request a credit for the unpaid fees per SC Code Section 12-28-940. Suppliers must notify the SCDOR when the payment requirements are not met by an eligible purchaser. The time frame for notification is 10 days from the earliest date the supplier was entitled to collect the user fees from the eligible purchaser. The notification must be made on the Ten Day Notification Form (L-2170). Upon verification of a complete and timely notification, the supplier will be issued a letter approving a credit for the uncollected motor fuel fees. This credit must be claimed on the first return following the date of the failure of the eligible purchaser to make payment, if the payment remains unpaid as of the filing date of the return. If the credit is not deducted on the next month’s return, the credit becomes void and is not allowed on any subsequent returns. If payment is received by the supplier from the eligible purchaser before the legal filing date of the next month’s return, the supplier should not deduct the credit and must notify the SCDOR immediately.

Fuel vendor license and eligible purchaser status

Suppliers are automatically licensed as fuel vendors, and eligible purchaser status is granted to suppliers. An Eligible Purchaser Approval Form will be issued.

• Fuel Vendor Annual Return: L-2114
  A Fuel Vendor Annual Return is required to be filed electronically and is due February 28 of the following calendar year.  

Reporting late loads and other supplier adjustments

A supplier may include late loads and other adjustments in the current month's return as long as the original transaction date occurred in the month immediately prior to the current month. All other late loads and adjustment require an amended return. See SC Revenue Procedure #04-2.

Supplier schedules - Review additional information for each schedule type.

• L-2122: Supplier Schedule of User Fee-Paid Receipt
  Do not include user-fee-paid purchases from companies that are not licensed as a South Carolina Supplier. Below the rack transactions should not be included in this schedule or on the supplier return. Categorize receipts first alphabetically by supplier with a total for each supplier. Within each supplier listing, sort receipts by terminal code with a total for each terminal. Arrange transactions within each terminal listing by ascending document number (bill of lading).
• L-2102: State Diversion Correction Schedule 
  All supplier diversions are required to be reported on this schedule. Diversions must not be reported on any other schedule.
• L-2103: Supplier Schedule of Terminal Rack Removal
  • Schedule 5-A should reflect rack removals sold to non-eligible purchasers. This schedule should also be used when reporting product delivered to company owned retail locations.
  • Schedule 5-C should reflect rack removals sold to eligible purchasers.
  • Schedule 5-E transactions rarely occur. Contact us before using Schedule 5-E. Do not report transactions on this schedule just because the removals are from out-of-state terminals.
  • Schedule 5-H transactions rarely occur. Contact us before using Schedule 5-H.
  • Schedules 6-F through 10-G transactions include various transactions that are exempt from the Motor Fuel User Fee.

Motor fuel lists

The following lists are available on MyDORWAY:   

• Eligible purchasers
• Fuel vendors
• Suppliers
• Bonded importers
• Occasional importers

Contact information

Contact the SCDOR's Motor Fuel Section at 803-896-1990 or MotorFuelTax@dor.sc.gov.

Motor Fuel Terminal Operator Monthly Return: L-2098

A return and all corresponding schedules must be submitted each month. If you have no activity for the month, you are required to file a zero return. The return is due on the 22nd day of the month following the previous month’s activities.

What you will need

• Motor Fuel License Number and Federal Employer ID Number (FEIN)
• For Terminal Operators submitting an XML file upload, visit dor.sc.gov/biz-services and select Motor Fuel to view a complete list of certified vendors.
• For Terminal Operators creating an Excel file upload, the following schedules will be located on your filing period each month: 
  • Terminal Operator Schedule of disbursement

You will be required to download the Excel file template, enter your transactions for the month, and upload the file to MyDORWAY.

Electronic filing

Terminal Operators are required to file returns on MYDORWAY using XML or Excel file uploads. Taxpayers wanting to file returns using XML file uploads must use one of the SCDOR’s certified software vendors. 

Visit dor.sc.gov/biz-services and select Motor Fuel to view a complete list of certified vendors. Taxpayers are not required to submit applications or conduct testing with the SCDOR before uploading their XML file on MyDORWAY.

Payment requirements

• Payments can be made by ACH debit or credit card (Mastercard or Visa) using our free tax portal MyDORWAY.
• If interested in making payments by ACH credit, review the EFT - ACH Credit Instructions and Guidelines.

Return requirements for out-of-state terminal operators

Out-of-state terminal locations do not have to report inventory information or receipt information. The out-of-state terminal operator is only required to report removals from out-of-state terminal locations that indicate South Carolina as the destination for the removal.

Terminal operator shipping document requirements

Terminal operators are responsible for providing every transport operator receiving fuel with a shipping document that includes specific items printed on the document. Below is a list of the items required on the shipping document:

• The address of the terminal from which the fuel was removed
• The date the motor fuel was removed
• The destination state for the entire load or each portion of the load if the destination states are different
• The document must include the following statement for a load or portion of a load of dyed diesel: “DYED DIESEL FUEL, OFF ROAD USE ONLY, PENALTY FOR ON ROAD USE”
• The document must include the following statement for a load or portion of a load of on road use motor fuel: “[NAME OF SUPPLIER] IS RESPONSIBLE FOR [NAME OF DESTINATION STATE] MOTOR FUEL USER FEE”

Transporter requirements posting

Terminal operators in South Carolina are also responsible for posting transporter requirements. These requirements must be posted where the transport operator receives the shipping document.  A copy of the transporter requirements is provided below.

Terminal posting for transporter responsibility

• Transporter license required
  Transporters that do not hold a supplier license must have a South Carolina Motor Fuel Transporter License with the South Carolina Department of Revenue to transport motor fuel in South Carolina.  Transporters that do not currently have this license should contact the Motor Fuel Section at (803)896-1990 to get the application and information for the license.
• Transporter documentation
  • Shipping document: On board the transport vehicle, transporters are required to carry shipping documents issued by the terminal operator or bulk plant.
  • Dyed diesel fuel: Loads which include dyed diesel fuel should include the following statement on the shipping document: DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE.
  • Destination state and diversions: Before transporting a shipment of motor fuel, transporters should verify the shipping document includes the correct destination state. If the destination state reflected on the shipping document for the fuel is different from the actual delivery destination, a diversion number must be obtained at fueltrac.us. The diversion number should be written on the shipping document. Draw a line through the original destination state, making sure it is still visible, and then write the new destination state on the document. Transporters, along with the transporter’s agent and the purchaser of the fuel, are jointly liable for any Motor Fuel User Fees due to the SCDOR as a result of a diversion.
  • Documentation for delivery location: Transporters are required to provide the terminal issued shipping document to the operator of the retail outlet, bulk plant, or end user bulk storage facility where the shipment is delivered. Before a South Carolina retail outlet, bulk plant operator, wholesale distributor, or bulk end user may accept a shipment of motor fuel, the shipping document must show South Carolina as the destination state or include a diversion number. Do not manually change the original destination state of a shipping document without first receiving a diversion number.

Contact information

Contact the Motor Fuel Section at 803-896-1990 or by email at MotorFuelTax@dor.sc.gov.

Motor Fuel Terminal Operator Monthly Return: L-2098

A return and all corresponding schedules must be submitted each month. If you have no activity for the month, you are required to file a zero return. The return is due on the 22nd day of the month following the previous month’s activities.

Motor Fuel Terminal Operator Annual Return: L-2101

A return and all corresponding schedules must be submitted annually for South Carolina terminal locations. If you have no activity for the calendar year, you are required to file a zero return. The return is due on February 26th of the following year.

Purpose of the annual return

An annual return is required only for South Carolina terminal locations. The return identifies excessive loss of product that may have occurred during the year. The terminal operator is liable for the motor fuel fees on gallons lost during the year exceeding one-half of one percent of all removals for the year by product type.

What you will need

• Motor Fuel License Number and Federal Employer ID Number (FEIN)
• For Terminal Operators submitting an XML file upload, visit dor.sc.gov/biz-services and select Motor Fuel to view a complete list of certified vendors.
• For Terminal Operators creating an Excel file upload, the following schedules will be located on your filing period each month: 
  • Terminal Operator Schedule of Receipts
  • Terminal Operator Schedule of Disbursement

You will be required to download the Excel file template, enter your transactions for the month, and upload the file to MyDORWAY.

Electronic filing 

Terminal Operators are required to file returns on MYDORWAY using XML or Excel file uploads. Taxpayers wanting to file returns using XML file uploads must use one of the SCDOR’s certified software vendors. 

Visit dor.sc.gov/biz-services and select Motor Fuel to view a complete list of certified vendors. Taxpayers are not required to submit applications or conduct testing with the SCDOR before uploading their XML file on MyDORWAY.

The annual return will be created automatically within the online filing system when you generate the annual session. The annual return retrieves the monthly return information from the electronically filed monthly return.

Payment requirements

• Payments can be made by ACH debit or credit card (Mastercard or Visa) using our free tax portal MyDORWAY.
• If interested in making payments by ACH credit, review the EFT - ACH Credit Instructions and Guidelines.

Terminal operator shipping document requirements

Terminal operators are responsible for providing every transport operator receiving fuel with a shipping document that includes specific items printed on the document. Below is a list of the items required on the shipping document:

• The address of the terminal from which the fuel was removed
• The date the motor fuel was removed
• The destination state for the entire load or each portion of the load if the destination states are different
• The document must include the following statement for a load or portion of a load of dyed diesel: “DYED DIESEL FUEL, OFF ROAD USE ONLY, PENALTY FOR ON ROAD USE”
• The document must include the following statement for a load or portion of a load of on road use motor fuel: “[NAME OF SUPPLIER] IS RESPONSIBLE FOR [NAME OF DESTINATION STATE] MOTOR FUEL USER FEE”

Transporter requirements posting

Terminal operators in South Carolina are also responsible for posting transporter requirements. These requirements must be posted where the transport operator receives the shipping document.  A copy of the transporter requirements is provided below.

Terminal posting for transporter responsibility

• Transporter license required
  Transporters that do not hold a supplier license must have a South Carolina Motor Fuel Transporter License with the South Carolina Department of Revenue to transport motor fuel in South Carolina.  Transporters that do not currently have this license should contact the Motor Fuel Section at (803)896-1990 to get the application and information for the license.
• Transporter documentation
  • Shipping document: On board the transport vehicle, transporters are required to carry shipping documents issued by the terminal operator or bulk plant.
  • Dyed diesel fuel: Loads which include dyed diesel fuel should include the following statement on the shipping document: DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE.
  • Destination state and diversions: Before transporting a shipment of motor fuel, transporters should verify the shipping document includes the correct destination state. If the destination state reflected on the shipping document for the fuel is different from the actual delivery destination, a diversion number must be obtained at fueltrac.us. The diversion number should be written on the shipping document. Draw a line through the original destination state, making sure it is still visible, and then write the new destination state on the document. Transporters, along with the transporter’s agent and the purchaser of the fuel, are jointly liable for any Motor Fuel User Fees due to the SCDOR as a result of a diversion.
  • Documentation for delivery location: Transporters are required to provide the terminal issued shipping document to the operator of the retail outlet, bulk plant, or end user bulk storage facility where the shipment is delivered. Before a South Carolina retail outlet, bulk plant operator, wholesale distributor, or bulk end user may accept a shipment of motor fuel, the shipping document must show South Carolina as the destination state or include a diversion number. Do not manually change the original destination state of a shipping document without first receiving a diversion number.

Contact information

Contact the Motor Fuel Section at 803-896-1990 or by email at MotorFuelTax@dor.sc.gov.

Motor Fuel Transporter Monthly Return: L-2176

A return and all corresponding schedules must be submitted each month. If you have no activity for the month, you are required to file a zero return. The return is due on the 22nd day of the month following the previous month’s activities.

What you will need

• Motor Fuel License Number and Federal Employer ID Number (FEIN)
• For Transporters submitting an XML file upload, visit dor.sc.gov/biz-services and select Motor Fuel to view a complete list of certified vendors.
• For Transporters creating an Excel file upload, the following schedules will be located on your filing period each month: 
  • Motor Fuel Transporters Schedule of Deliveries

You will be required to download the Excel file template, enter your transactions for the month, and upload the file to MyDORWAY.

Electronic filing

Transporters are required to file returns on MYDORWAY using the XML or Excel file upload options. Taxpayers wanting to file returns by XML file upload must use one of the SCDOR’s certified software vendors. 

Visit dor.sc.gov/biz-services and select Motor Fuel to view a complete list of certified vendors. Taxpayers are not required to submit applications or conduct testing with the SCDOR before uploading their XML file on MyDORWAY.

Payment requirements

• Payments can be made by ACH debit or credit card (Mastercard or Visa) using our free tax portal MyDORWAY.
• If interested in making payments by ACH credit, review the EFT - ACH Credit Instructions and Guidelines.

Transporter documentation

• Shipping document: On board the transport vehicle, transporters are required to carry shipping documents issued by the terminal operator or bulk plant.
• Destination state and diversions: Before transporting a shipment of motor fuel, transporters should verify the shipping document includes the correct destination state. If the destination state reflected on the shipping document for the fuel is different from the actual delivery destination, a diversion number must be obtained at fueltrac.us. The diversion number should be written on the shipping document. Draw a line through the original destination state, making sure it is still visible, and then write the new destination state on the document. Transporters, along with the transporter’s agent and the purchaser of the fuel, are jointly liable for any Motor Fuel User Fees due to the SCDOR as a result of a diversion.
• Documentation for delivery location: Transporters are required to provide the terminal issued shipping document to the operator of the retail outlet, bulk plant, or end user bulk storage facility where the shipment is delivered. Before a South Carolina retail outlet, bulk plant operator, wholesale distributor, or bulk end user may accept a shipment of motor fuel, the shipping document must show South Carolina as the destination state or include a diversion number. Do not manually change the original destination state of a shipping document without first receiving a diversion number.

IRS Terminal Codes

IRS Terminal Codes are required to be used for the origin when reporting each transport transaction. A list of IRS Terminal Codes is available on the IRS website.

Contact information

Contact the Motor Fuel Section at 803-896-1990 or by email at MotorFuelTax@dor.sc.gov.

South Carolina travel only

Monthly return – None

Transporters that are not licensed to travel outside of South Carolina are not required to file a transporter return. 

Transporter documentation

• Shipping document: On board the transport vehicle, transporters are required to carry shipping documents issued by the terminal operator or bulk plant.
• Destination state and diversions: Before transporting a shipment of motor fuel, transporters should verify the shipping document includes the correct destination state. If the destination state reflected on the shipping document for the fuel is different from the actual delivery destination, a diversion number must be obtained at fueltrac.us. The diversion number should be written on the shipping document. Draw a line through the original destination state, making sure it is still visible, and then write the new destination state on the document. Transporters, along with the transporter’s agent and the purchaser of the fuel, are jointly liable for any Motor Fuel User Fees due to the SCDOR as a result of a diversion.
• Documentation for delivery location: Transporters are required to provide the terminal issued shipping document to the operator of the retail outlet, bulk plant, or end user bulk storage facility where the shipment is delivered. Before a South Carolina retail outlet, bulk plant operator, wholesale distributor, or bulk end user may accept a shipment of motor fuel, the shipping document must show South Carolina as the destination state or include a diversion number. Do not manually change the original destination state of a shipping document without first receiving a diversion number.

Contact information

Contact the SCDOR's Motor Fuel Section at 803-896-1990 or MotorFuelTax@dor.sc.gov.

FuelTrac.us - South Carolina Designated Diversion Registry

SCDOR has designated FuelTrac.us as the motor fuel diversion registry for reporting South Carolina diversion transactions. Diversion numbers received from other sources are not valid for meeting the diversion payment and/or refunding requirements.

Destination state diversion number

If motor fuel needs to be diverted to a different destination state from the one stated on the shipping document, the carrier must obtain a diversion number by registering the diversion with FuelTrac. FuelTrac is a web-based system and does not offer a call-in option. Diversions that occur after office hours must be registered the next business day.

Registering a diversion

In order to register a diversion of fuel, go to FuelTrac.us, click on “Registration,” and enter the requested company data (for the initial registration only). Then follow the simple steps. The FuelTrac registry will maintain basic company name and address information for carriers and fuel marketers after the initial diversion registration. A drop-down box for federal Terminal Code Numbers (TCNs) is provided to assist in diversion registration. Diversion registration information can easily be verified by selecting the “Confirm” option. There is no cost to register a diversion; however, a FuelTrac membership can be purchased for access to additional benefits of the system.

The diversion number and the new destination state must be written at the top of the shipping document. If requested, the transporter must show this information to a law enforcement officer.

South Carolina State Law requires anyone who transports taxable motor fuel on public highways to first obtain a machine-printed shipping document from the terminal operator or the operator of a bulk plant. The shipping document must contain identification of the terminal or bulk plant from which the fuel was received, the date the fuel was loaded, the gross and net gallons loaded, and the destination state as indicated by the purchaser of the motor fuel. The purchaser is liable for any Motor Fuel User Fees or other applicable fees due as the result of the purchaser's diversion of motor fuel from the destination state as indicated to the terminal operator or bulk plant operator.

Liability for diversions

The purchaser is jointly liable with the shipper, importer, the transporter, and the shipper’s agent for the User Fee, inspection and environmental fees on diverted product. Transporters and carriers that transport diverted product without a diversion number recorded on the original bill of lading may be subject to additional penalties.

Diversions versus supplier billing error

To determine if a diversion has taken place or if the supplier has billed the incorrect state’s tax and/or fees in error, you should verify the destination state recorded on the original bill of lading.

• Diversion: The original destination state will be different than the state the product was delivered to, and the supplier would have billed the original destination state's tax/fees as shown on the bill of lading. 
  Example: Original destination on bill of lading is South Carolina; product was delivered to North Carolina, and supplier correctly billed South Carolina motor fuel fees.
• Supplier billing error: The original destination state on the bill of lading will be the same as the state the product was delivered to, and the supplier would have billed another state's tax/fees. 
  Example: Original destination on bill of lading is South Carolina; product was delivered to South Carolina, but the supplier incorrectly billed North Carolina tax.

Diversions by entities not licensed as a supplier

Payment/refund for taxes and fees on diverted product

When product is diverted from the destination state listed on the original issued shipping document and a diversion number has been received, the purchaser of the product diverted must handle the diversion through the SCDOR. South Carolina does not allow for re-bill by the supplier for a diversion.

Diversion payments – L-2109 Diversion Payment Voucher

When the diversion results in a tax liability to South Carolina, the purchaser must directly pay the SCDOR. Diversion vouchers and payments may be submitted online using our free tax portal MyDORWAY. Payments can be made by ACH debit or credit card (Mastercard or Visa).

Diversion refunds – L-2133 Motor Fuel Refund Application – Select Diversion Refund

When the diversion results in a refund, a refund request may be submitted using our free tax portal MyDORWAY. Refund applications will not be considered without a valid diversion number, copy of the original bill of lading, and invoice. If using a paper refund application, you should combine diversions for refund on one refund application as long as they are all for the same bill of lading month and year.

Re-bill of diversion by supplier

Effective July 1, 2006, SC Code Sections 12-28-975 (A) & (C) were amended removing the provision for supplier re-billing of diversions. Suppliers are not allowed to re-bill for diversions.

Suppliers, billing errors, Amended Returns

Suppliers are liable for the User Fee and other applicable fees based on the destination state recorded on the original terminal issued bill of lading. Therefore, suppliers must re-bill to correct any billing error to ensure that the destination state's (as shown on the original bill of lading) User Fee has been invoiced to the purchaser and reported by the supplier to the correct state. Suppliers should amend their monthly supplier returns with the SCDOR to make corrections for billing errors. If information is needed on amending a return, please contact us.

Contact information

Contact the SCDOR's Motor Fuel Section at 803-896-1990 or MotorFuelTax@dor.sc.gov.