Skip Ribbon Commands
Skip to main content
Sign In

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

South Carolina Department of Revenue
Motor Fuel
P.O. Box 125
Columbia, SC 29214-0139

Phone: 803-896-1990
Email: MotorFuelTax@dor.sc.gov

​Motor Fuel Lists and Charts

Eligible Purchaser List

 Company Name
A

A & W OIL & TIRE COMPANY INC
ABBOTT OIL COMPANY INC
ABERCROMBIE OIL CO INC (EFFECTIVE 7/1/2012)
ACE ENERGY CORPORATION
ACREE OIL COMPANY
ACTION FUELS LLC
AEGEAN BUNKERING USA LLC (EFFECTIVE 3/1/2014)
AG LAND FS INC (EFFECTIVE 5/1/2015)
AHNTECH INC (EFFECTIVE 10/1/2017)
ALBEMARLE OIL COMPANY INC
ALLSTAR PETROLEUM INC
ALON REFINING KROTZ SPRINGS INC (EFFECTIVE 7/1/2015)
ANDERSON OIL COMPANY INC
ANDERSON OIL COMPANY OF NICHOLS INC​
AOT ENERGY AMERICAS LLC (EFFECTIVE 9/1/2016)
APACHE OIL COMPANY INC (EFFECTIVE 10/1/2016)
APEX OIL COMPANY INC (EFFECTIVE 4/1/2012)
ARCHER DANIELS MIDLANDS COMPANY (EFFECTIVE 8/1/2011)
ASCENT AVIATION GROUP INC
ATLAS OIL COMPANY (EFFECTIVE 4/1/2013)
AVFUEL CORPORATION

BB & M LEE OIL CO INC             
BARNES OIL & PROPANE INC
BARRETT OIL DISTRIBUTORS INC
BAZELL OIL CO INC
BEATY OIL COMPANY INC
BEAUFORT OIL CO INC
BENCHMARK RESOURCES INC
BIOX USA LIMITED (EFFECTIVE 8/1/2013)
BISHOPVILLE PETROLEUM COMPANY
BLUE WATER STORES LLC (EFFECTIVE 11/1/2013)
BLYTHEWOOD OIL COMPANY INC
BMC DISTRIBUTORS OF SOUTH CAROLINA LLC
BOB BRANDI INC
BOBBY TAYLOR OIL CO INC
BOC OIL COMPANY INC
BOSWELL OIL CO
BOUNTYLAND PETROLEUM INC
BP PRODUCTS NORTH AMERICA INC
BRABHAM OIL COMPANY INC
BRAD HALL & ASSOCIATES INC
BRANDI PETROLEUM
BREWER HENDLEY OIL CO
BROWNIES SALES INC
BROWNIES SUPER SERIVCE
BUCHANAN OIL & L P GAS INC
BUCKEYE ENERGY SERVICES LLC (EFFECTIVE 6/1/2012)
BUSH OIL CO INC
CC D COLEMAN OIL COMPANY
C M DUKES OIL COMPANY
C R MULLIS OIL & HEATING CO INC
CALHOUN OIL COMPANY INC
CAMPBELL OIL & GAS
CAMPBELL OIL COMPANY
CAMPBELL OIL COMPANY OF WHITEVILLE INC
CARGILL INCORPORATED
CARGILL NORTHEAST PETROLEUM DEPT
CAROLINA CONVENIENCE CORPORATION
CAROLINA PETROLEUM
CARY OIL CO INC
CASON COMPANIES INC
C. B. PROPERTIES INC (EFFECTIVE 1/1/2015)
CEL OIL PRODUCTS CORP
CENTER OIL CO CENTER MARKETING CO
CHASE OIL COMPANY INC
CHEVRON MARINE PRODUCTS LLC
CHEVRON PHILLIPS CHEMICAL COMPANY LP
CHEVRON USA INC
CHS INC
CIRCLE K STORES INC
CITGO PETROLEUM CORP
CITIGROUP ENERGY INC (EFFECTIVE 12/1/2013)
CLIPPER PETROLEUM INC
COKER OIL INC
COLONIAL FUEL AND LUBRICANT SERVICES INC (EFFECTIVE 4/1/2013)
COLONIAL OIL INDUSTRIES INC
COLONIAL PIPELINE COMPANY
COMER OIL COMPANY INC
CORNER PANTRY INC
CORNERSTONE ENERGY CORPORATION (EFFECTIVE 4/1/2017)
COSTCO WHOLESALE CORPORATION
CRENSHAW OIL COMPANY INC
CROSBY ENTERPRISES INC (EFFECTIVE 10/1/2014)
CURTIS OIL COMPANY LP
DDARBY OIL INC
DARDEN PUTMAN ENERGY AND LOGISTICS LLC
DAVENPORT ENERGY INC (EFFECTIVE 2/1/2015)
DEARYBURY OIL & GAS INC
DENNIS K BURKE INC
DILMAR OIL CO INC
DOWNEY OIL COMPANY INC (EFFECTIVE 4/1/2016)
DUKE ENERGY PROGRESS INC (DBA: PROGRSS ENERGY CAROLINA INC)
EECHOLS OIL COMPANY
ED F HODGES INC
EMERALD PETROLEUM
EMERALD PETROLEUM CO INC
EMPIRE PETROLEUM FUEL DISTRIBUTION LLC (EFFECTIVE 9/1/2015)
EMPIRE PETROLEUM PARTNERS LLC (EFFECTIVE 4/1/2013)
EPIC AVIATION LLC
EPSILON TRADING LLC (EFFECTIVE 9/1/2016)
EQUILON ENTERPRISES LLC
ETHERIDGE OIL COMPANY
EVANS PETROLEUM CO INC
EXCELL PETROLEUM LLC (EFFECTIVE 8/1/2015)
EXXONMOBIL OIL CORPORATION
FFLINT HILLS RESOURCES LP
FORDS FUEL SERVICE INC
FOSTER FUELS INC
FRED H WOOD OIL CO INC
FREEPOINT COMMODITIES TRADING AND MARKET (EFFECTIVE 6/1/2014)
FUEL EXPRESS SOUTH INC
FUEL EXPRESS SOUTH OF MT PLEASANT INC
FUEL MASTERS, LLC
FUEL TRADER SUPPLY LLC (EFFECTIVE 6/1/2013)
GGPM INVESTMENTS LLC (EFFECTIVE 8/1/2013)
G P & W INC.
GARVIN OIL COMPANY INC
GAS UP INC
GATE FUEL SERVICE INC
GATE NORTH CAROLINA INC (EFFECTIVE 4/1/2013)
GATE PETROLEUM COMPANY
GLADIEUX TRADING AND MARKETING CO LP (EFFECTIVE 12/1/2017)
GLENCORE LTD (EFFECTIVE 6/1/2013)
GLOBAL COMPANIES LLC (EFFECTIVE 11/1/2012)
GPM PETROLEUM LLC (EFFECTIVE 7/1/2015)
GREAT ISLAND ENERGY LP
GREAT LAKES PETROLEUM
GREENWOOD PETROLEUM COMPANY
GULF OIL LP
GULFSTREAM TRADING LTD
GUNVOR USA LLC (EFFECTIVE 2/1/2017)
GUTTMAN OIL COMPANY
HH & S OIL COMPANY INC
H D PAYNE & CO
H D PAYNE & CO OF GREENWOOD
HAGAN KENNINGTON OIL CO INC
HALTERMANN SOLUTIONS (EFFECTIVE 6/1/2014)
HANNA OIL CO INC
HARTLAND FUEL PRODUCTS LLC (EFFECTIVE 6/1/2013)
HENDERSON OIL CO INC
HENDLEY ENTERPRISES INC
HERITAGE PETROLEUM LLC (EFFECTIVE 12/1/2012)
HOPKINS OIL COMPANY INC
HORNE GEORGE C
HOWARD E THOMAS INCORPORATED
HUGENOT ENERGY LLC
HUGUENOT FUELS INC (EFFECTIVE 5/1/2012)
HUNT REFINING COMPANY (EFFECTIVE 7/1/2015)
IINDIGO ENERGY
INDIGO ENERGY PARTNERS
IPC USA INC (EFFECTIVE 9/1/2013)
JJ H SEALE & SON INC
J J GOUGE & SON OIL CO INC
JERRY COX COMPANY INC THE
JOHANN HALTERMANN LTD (EFFECTIVE 6/1/2014)
JONES PETROLEUM COMPANY INC
KKARS PETRO DISTRIBUTORS LLC (EFFECTIVE 11/1/2016) 
KEENAN ENERGY COMPANY
KINDER MORGAN SOUTHEAST TERMINALS, LLC.
KING PETROLEUM COMPANY INC
KIVETT OIL CO
KOLMAR AMERICAS INC (EFFECTIVE 4/1/2012)
KROGER LIMITED PARTNERSHIP 1
KUNKLE OIL COMPANY INC
LLANEY OIL COMPANY INC
LANSING TRADE GROUP, LLC (EFFECTIVE 9/1/2011)
LEWIS OIL CO INC
LEWIS & RAULERSON INC
LEWIS & RAULERSON LEWIS OIL
LINCOLN ENERGY SOLUTIONS (EFFECTIVE 3/1/2013)
LINCOLN OIL CO INC (EFFECTIVE 5/1/1996)
LINDSAY OIL COMPANY INC
LINDSEY CAMPBELL
LINDSEY CAMPBELL OIL CO INC
LLOYDS PETROLEUM INC
LOUIS DREYFUS CLAYPOOL HOLDINGS, LLC (EFFECTIVE 9/1/2011)
LOW COUNTRY OIL CO INC OF ALLENDALE
LOWRY OIL COMPANY INC
LSAA INC
LSAA LLC
LYKINS ENERGY SOLUTIONS (EFFECTIVE 4/1/2015)
LYKINS OIL COMPANY (EFFECTIVE 4/1/2015)
MM B JONES OIL COMPANY
MACQUARIE COMMODITIES TRADING US LLC (EFFECTIVE 7/1/2017)
MAGELLAN TERMINALS HOLDINGS LP (EFFECTIVE 6/1/2016)
MANSFIELD OIL CO OF GAINESVILLE INC
MARATHON PETROLEUM COMPANY LLC
MARKO INVESTMENT CO., INC.
MARKO PETROLEUM
MACQUARIE ENERGY NORTH AMERICA TRADING INC (EFFECTIVE 6/1/2016)
MCCORMICK OIL CO INC
MCLURE OIL COMPANY INC
MCPHERSON COMPANIES THE
MCPHERSON COMPANIES INC. THE
METROPLEX ENERGY INC
MID STATE PETROLEUM INC
MISHOE OIL CO INC
MIXSON OIL CO INC
MONROE OIL COMPANY INC
MOORE & BALLIEW OIL COMPANY INC
MORROW OIL COMPANY
MOTIVA ENTERPRISES LLC
MULLIS OIL COMPANY
MURPHY OIL USA INC
MUSKET CORPORTAION
NNGL CRUDE LOGISTICS LLC (FORMERLY GAVILON LLC)
NIC HOLDING CORP (EFFECTIVE 12/1/2010)
NIMMONS ASSOCIATED OIL CO INC
NISBET OIL COMPANY
NOBLE AMERICAS CORP (EFFECTIVE 8/1/2015)
NOBLE PETRO INC
OOAKBORO OIL CO INC
OATES OIL COMPANY INC 
ODELL OIL CO INC
OLIVER OIL COMPANY
OSAGE INC
P

P & B PETROLEUM CO (EFFECTIVE 3/1/2015)
PALMETTO PROPANE FUELS AND ICE INC (EFFECTIVE 12/1/2015)
PAPCO INC
PARKER OIL CO INC
PBF HOLDING COMPANY LLC (EFFECTIVE 8/1/2012 )
PERFECT PETROLEUM (EFFECTIVE 8/1/2015)
PES INVENTORY COMPANY LLC (EFFECTIVE 4/1/2015)
PETER CREMER NORTH AMERICA LP (EFFECTIVE 10/1/2011)
PETROBRAS AMERICA INC (EFFECTIVE4/1/2012)
PETROCHINA INTERNATIONAL AMERICA, INC
PETROLEUM DISTRIBUTORS INC
PETROLEUM MARKETING GROUP INC (EFFECTIVE 6/1/2013)
PETROLEUM TRADERS CORPORATION
PFJ SOUTHEAST LLC (EFFECTIVE 12/1/2016)  
PHILADELPHIA ENERGY SOLUTIONS REFINING AND MARKETING LLC (EFFECTIVE 4/1/2015)
PHILLIPS 66 COMPANY (EFFECTIVE 4/1/2012)
PHILLIPS LAWING FUEL INC
PIEDMONT PETROLEUM CORP
PILOT TRAVEL CENTERS LLC
PLACID REFINING COMPANY LLC
PMG OF EASTERN COAST (EFFECTIVE 6/1/2013)
PORTS PETROLEUM CO INC
PORTS PETROLEUM DBA FUEL MART
POTTER OIL & TIRE CO INC
PREMIER PETROLEUM INC
PRESTON MOORE OIL CO INC
PROGESS ENERGY CAROLINA INC
PS ENERGY GROUP INC
PURE OIL JOBBERS COOPERATIVE INC (EFFECTIVE 10/1/2012)
PURSER OIL CO INC

QQT FUELS INCORPORATED (EFFECTIVE 10/1/2013)
QUALITY OIL COMPANY
QUALITY OIL COMPANY LLC
QUICK FUEL FLEET SERVICES LLC
QUIKTRIP CORPORATION (EFFECTIVE 8/1/2011)
RR L JORDAN OIL COMPANY OF NORTH CAROLINA
RACETRAC PETROLEUM INC
RAYMER BROS INC PUBLIC OIL CO
REG MARKETING & LOGISTICS GROUP LLC
REPSOL TRADING USA CORP (EFFECTIVE 1/1/2014)
RHODES OIL CO
RHODES OIL COMPANY INC
RIGBY OIL CO INC
RKA PETROLEUM COMPANIES INC
ROBICO LLC (EFFECTIVE 11/1/2013)
ROGERS PETROLEUM INC (EFFECTIVE 6/1/2016)
ROYSTER OIL COMPANY INC
RYDER ENERGY DISTRIBUTION CORPORATION
S

S C OIL COMPANY INC
S K PETROLEUM INC DBA PERFECT PETROLEUM (EFFECTIVE 8/1/2015)
SAMPSON BLADEN OIL CO INC
SAVINGS CAROLINA DIVISION
SCOTCHMAN YOUNGS & LIL CRICKET (EFFECTIVE 8/1/2013)
SEI FUEL SERVICES INC (EFFECTIVE 5/1/2013)
SERVICE OIL CO INC OF SC
SHARP BUSINESS CONSULTING SERVICES LLC (EFFECTIVE 3/1/2017)
SHEETZ INC (EFFECTIVE 10/1/2012)
SHEFFIELD OIL COMPANY INC
SHELL OIL PRODUCTS US
SHELL TRADING US COMPANY
SMITH FUEL CO INC
SMITH ROGERS OIL CO INC
SMITH SERVICE OIL COMPANY INC
SOMMERS OIL COMPANY
SOUTHERN STATES COOPERATIVE INC
SOYMET 101 LLC
SPACE PETROLEUM & CHEMICAL CO INC
SPARKS OIL COMPANY INC
SPEAKS OIL COMPANY INC
SPECOIL LLC (EFFECTIVE 12/1/2017)
SPEEDWAY LLC (EFFECTIVE 12/1/1997)
SPINX COMPANY INC THE
SPRAGUE ENERGY CORP
SPRINGER EUBANK COMPANY
STARK PROPERTIES INC
STOCKMAN OIL TWO INC
STRINGER OIL COMPANY
SUBURBAN FUELS INC
SUN COAST RESOURCES INC
SUNHOUSE PETROLEUM LLC (EFFECTIVE 10/1/2017)
SUNOCO LLC (EFFECTIVE 6/1/2014)
SUNOCO PARTNERS MARKETING & TERMINALS LL (EFFECTIVE 7/1/2012)
SUNOCO WHOLESALE (EFFECTIVE 6/1/2014)
SUNSTAR PETROLEUM LLC
SWANSEA OIL COMPANY INC
SWINK QUALITY OIL COMPANY

TTA OPERATING CORPORATION
TARGRAY INDUSTRIES INC (EFFECTIVE 5/1/2013)
TAUBER OIL CO (EFFECTIVE 9/1/2017)
TAYLOR ENTERPRISES INC
TCPU INC (EFFECTIVE 11/1/2017)
THOMLINSON & MCWHITE INC
THORNLEY OIL COMPANY (EFFECTIVE 11/1/2013)
TIGER STOP SOUTH LLC
TIMES OIL CORPORATION
TIRE & OIL CO INC
TODD OIL COMPANY INC
TOPCO ASSOCIATES LLC (EFFECTIVE 1/1/2014)
TOTAL SPECIALTIES USA INC (EFFECTIVE 11/1/2014)
TRANSMONTAIGNE PRODUCT SERVICES LLC
TRAVEL CENTERS OF AMERICA
TROY COMPANY INC
TRUMAN ARNOLD COMPANIES
TUCKER OIL COMPANY INC
UUNITED ENERGY TRADING LLC (4/1/2017)       
UNITED OIL OF THE CAROLINAS INC
UPS FUEL SERVICES INC
US OIL (EFFECTIVE 9/1/2013)
US VENTURE INC (EFFECTIVE 9/1/2013)
VV GO HOLDINGS LLC
VALERO MARKETING AND SUPPLY COMPANY
VALOR LLC
VITOL INC (EFFECTIVE 4/1/2015)
VP RACING FUELS INC
WW H BRISTOW INC
WELLMAN OIL CO INC
WEST OIL CO INC
WEST OIL INC
WILKERSON FUEL CO INC
WINNSBORO PETROLEUM
WINNSBORO PETROLEUM CO INC
WORLD FUEL SERVICES INC
X
YYAM CITY OIL & GAS COMPANY
YORK RIVER FUEL LLC (EFFECTIVE 6/1/2013)
YOUMANS GAS & OIL CO INC
Z