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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

​Motor Fuel Fees by Product Type

Product NameMotor Fuel User FeeInspection FeeEnvironmental Fee

Gasoline
Racing Gasoline
CBOB

Yes​YesYes

Diesel Fuel
Low Sulfur Diesel
Low Sulfur Clear Diesel
Ultra Low Sulfur Diesel
Hwy Use Diesel
Road Use Diesel

YesYesYes

Biodiesel B00
Biodiesel Blend All Percentages

B-01…B99

YesYes​Yes

Ethanol Blend All Percentages
E-01…E99
Gasohol

YesYesYes

Fuel Grade Ethanol E00 (Unblended)

NoNoNo

Dyed Diesel
Dyed Low Sulfur Diesel
High Sulfur Diesel
Dyed Biodiesel D00
All Dyed Biodiesel Blends
D-01…D99

NoYesYes

Aviation Gasoline

NoYesYes

Kerosene Clear or Dyed

NoYesYes

Jet Fuel

NoYesYes

Liquid Natural Gas (LNG) as a motor fuel

YesYesYes

Compressed Natural Gas (CNG) as a motor fuel

YesYesYes

Liquid Propane (LPG) as a motor fuel

YesExemptExempt

 

Any product with a NO indicator which is blended with gasoline, clear diesel or clear biodiesel or used to power a motor vehicle will then become subject to the motor fuel use fee.

*Effective 1/1/2014 CNG was determined to be subject to the Inspection and Environmental fees per a Policy review.