Motor Fuel | South Carolina Department of Revenue

Motor Fuel User Fees

South Carolina charges a Motor Fuel User Fee on taxable motor fuels, including:

Gasoline: all gasoline, gasohol, or blended fuels containing gasoline.
Special Fuel: all diesel fuel, substitute fuels, alternative fuels, or blended fuels containing diesel fuel.

Note: Due to tax law changes and policy updates that may occur, the list of taxable motor fuel may change. Contact the SCDOR's Motor Fuel section to verify if a fuel type is subject to the user fees.

As of July 1, 2022, the Motor Fuel User Fee is $0.28 per gallon.

Motor Fuel Lists & Charts

Need help?

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

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.

Environmental Impact Fee – SC Code Section 12-28-2355(B): $0.0050 per gallon of petroleum product except LP gas
Inspection Fee – SC Code Section 12-28-2355(A): $0.0025 per gallon of petroleum product except LP gas

Filing

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

See filing requirements >

Looking for forms?

Motor Fuel taxpayers are required to file online! Check out your 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