Welcome to the New SCDOR Website

It’s still us—just with a fresh new look! The SCDOR launched our redesigned website this week, and we hope you’ll take a look around. Take a virtual tour or read some quick tips!

When are these fees collected?

Motor fuel is taxed when the product is removed from the IRS terminal. The user fee is also collected on taxable fuel imported into the state or diverted to SC.​

  • Licensed suppliers are responsible for reporting and remitting the user fees and other applicable fees on product removed from the IRS terminal. The user fee for gasoline and low sulfur diesel must be charged by the supplier and fuel vendor regardless of how the product will be used.
  • Individuals who import fuel into South Carolina for sale, use, or storage by any means of conveyance other than in the fuel supply tank of a motor vehicle must remit the user fees on taxable fuel.
  • Diversions into SC must be reported and user fees must be remitted on taxable fuel that is diverted into the state.

Other fees

South Carolina law also establishes an Environmental Impact Fee and an Inspection Fee. These fees are included on the taxpayer’s Motor Fuel User Fee return.

Filing 

Motor Fuel taxpayers are required to file electronically. Your specific filing requirements depend on your Motor Fuel license.

See filing requirements >

Refunds

There are refund provisions for consumers to receive a refund based on how the product is used and for companies selling motor fuel to exempt users. Most Motor Fuel Tax accounts now have the option to choose direct deposit on MyDORWAY to receive their refunds.


Mailing address:

South Carolina Department of Revenue | Motor Fuel | PO Box 125 | Columbia, SC 29214-0845