Sales and Use Tax is imposed on aviation gasoline sold for use in airplanes. It is credited to the State Aviation Fund under Code Section 55-5-280.
How to File ST-403 State Sales, Use, and Aviation Gasoline Tax Return:
File ST-403 online using
To file by paper, download, print and mail your ST-403 to the address listed on the form
Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing.