Aviation Fuel Tax

AVIATION FUEL TAX ×

Phone: 803-898-5000 Email: SalesTax@dor.sc.gov

Aviation Fuel Tax

Sales & 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 and pay

Aviation Fuel taxpayers are required to file and pay electronically. We recommend filing electronically on MyDORWAY.

File and pay electronically 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).
Need a MyDORWAY account? Sign up
Have questions? See MyDORWAY help

File electronically with a third party (Sales XML/EFT)
You can also use a third party software to electronically file your Aviation Fuel Tax return. SCDOR's online services for businesses page provides instructions for setting up electronic filing with a third party vendor, located under Sales, Use, and Accommodations.

Due dates

Monthly filing schedule
Period Ended Due Date
January 31 February 20
February 28 March 20
March 31 April 20
April 30 May 20
May 31 June 20
June 30 July 20
July 31 August 20
August 31 September 20
September 30 October 20
October 31 November 20
November 30 December 20
December 31 January 20

Quarterly filing schedule*
Period Ended Due Date
March 31 April 20
June 30 July 20
September 30 October 20
December 31 January 20

Annual filing schedule*
Period Covered Due Date
December 31 January 20

*You must request approval from the SCDOR to file quarterly or annually, and the request must be submitted in writing.

Period Ended	Due Date
January 31	February 20
February 28	March 20
March 31	April 20
April 30	May 20
May 31	June 20
June 30	July 20
July 31	August 20
August 31	September 20
September 30	October 20
October 31	November 20
November 30	December 20
December 31	January 20

Period Ended	Due Date
March 31	April 20
June 30	July 20
September 30	October 20
December 31	January 20

Period Covered	Due Date
December 31	January 20

Need more help?

	Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office. See class dates and register now >
	Check out our YouTube channel to see how you can file and pay Sales Tax on MyDORWAY ... and much more!

 

​​Aviation Fuel Tax

How to file and pay​​

Monthly filing schedule

Quarterly filing schedule*

​Annual filing schedule*​

Aviation Fuel Tax

How to file and pay

Annual filing schedule*