Due dates
Motor Fuel taxpayers are required to file electronically.
Electronic filing options >
Due on the 22 day following the month covered by the return:
- Bonded Importer (L-2105)
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Exporter (L-2112)
- Manufacturer (L-2195)
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Occasional Importer (L-2107)
- Supplier (L-2119)
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Tankwagon Importer (L-2110)
- Terminal Operator (L-2098)
- Transporter (L-2176)
Due on the last day of the following month covered by the return:
Annual Returns:
- Terminal Operator (L-2101): due February 26 of the following calendar year
- Fuel Vendor (L-2114): due February 28 of the following calendar year
The due date will be extended to the next business day when the due date falls on a Saturday, Sunday, or legal holiday. A legal holiday is any day the SCDOR or the offices of the United States Postal Service are closed. (SC Code Section 12-60-50)
Motor Fuel User Fee
Effective July 1, 2017, the Motor Fuel User Fee increases by $0.02 per gallon every fiscal year until 2022, as outlined in the chart below. This increase is established in SC Code Section 12-28-310(D), provided at the bottom of this page. All sales of fuel subject to the Motor Fuel User Fee are subject to these rate increases.
As of July 1, 2022 the Motor Fuel User Fee is $0.28 per gallon. Amended returns and refunds for activity prior to July 1, 2022 will use the Motor Fuel User Fee for the relevant period as outlined in the chart below.
Effective Dates of Motor Fuel User Fee Increases
| User Fee Per Gallon
|
|---|
|
Prior to July 1, 2017 |
$0.16
|
|---|
July 1, 2017 – June 30, 2018
|
$0.18 |
|---|
July 1, 2018 – June 30, 2019
|
$0.20
|
|---|
July 1, 2019 – June 30, 2020
|
$0.22 |
|---|
July 1, 2020 – June 30, 2021
|
$0.24
|
|---|
July 1, 2021 – June 30, 2022
|
$0.26 |
|---|
| July 1, 2022 |
$0.28 |
|---|
Taxation
The point of taxation for motor fuel is 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.
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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.
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Individuals
that import fuel into this State 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.
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Diversions into SC must be reported and user fees must be remitted on taxable fuel that is diverted into the state.
Refunds
There are
refund provisions that allow end users to receive a refund based on how the product is used. There are also refund provisions for companies selling motor fuel to exempt users. Refund applicants that are not required to license under the motor fuel provision must complete a refund registration form to set up a refund account.
Motor Fuel
Due to tax law changes and policy updates that may occur, the list of taxable motor fuel below may change. Contact the motor fuel department to verify if a fuel type is subject to the user fees.
- Gasoline: all gasoline, gasohol, or blended fuels containing gasoline.
- Special Fuel: all diesel fuel, substitute fuels, alternative fuels, or blended fuels containing diesel fuel.
Environmental Impact Fee
Motor Fuel Statute –
SC Code Section 12-28-2355(B): For the purpose of carrying out the provisions of Title 12 Chapter 28 Code of Laws South Carolina, there must be paid to the Department an environmental impact fee charge of $0.0050 per gallon of petroleum product except LP gas. This fee liability arises at the same time and is payable and collected by the same person as if the petroleum product was subject to the motor user fee imposed under Title 12 Chapter 28 Code of Laws South Carolina.
See how to file and pay Environmental Impact Fees.
Inspection Fee
Motor Fuel Statute –
SC Code Section 12-28-2355(A): For the purpose of providing funds for inspecting, testing, and analyzing petroleum products for general state purposes, there must be paid to the Department an inspection fee charge of $0.0025 per gallon of petroleum product except LP gas. This fee liability arises at the same time and is payable, and collected by the same person as if the petroleum product was subject to the motor user fee imposed under Title 12 Chapter 28 Code of Laws South Carolina.
Motor Fuel Statute - SC Code Section 12-28-310
SECTION 12-28-310. User fees on gasoline and diesel fuel.A. Subject to the exemptions provided in this chapter, a user fee of sixteen cents a gallon is imposed on:
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all gasoline, gasohol, or blended fuels containing gasoline that are used or consumed for any purpose in this State; and
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all diesel fuel, substitute fuels, or alternative fuels, or blended fuels containing diesel fuel that are used or consumed in this State in producing or generating power for propelling motor vehicles.
B. The user fee levied on motor fuel subject to the user fee pursuant to this chapter is a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the State for the collection of the user fee. This section does not affect the method of collecting the user fee as provided in this chapter. The user fee imposed by this section must be collected and paid at those times, in the manner, and by the persons specified in this chapter.
C. The license user fee imposed by this section is instead of all sales, use, or other excise tax that may be imposed otherwise by any municipality, county, or other local political subdivision of the State.
HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4A; 2005 Act No. 161, Section 25.A, eff June 9, 2005; 2006 Act No. 386, Section 18.C, eff July 1, 2006.
SECTION 2. Section 12-28-310 of the 1976 Code is amended by adding a subsection at the end to read:"(D) On July 1, 2017, and each July first thereafter until after July 1, 2022, the department shall permanently increase the amount of the user fee imposed pursuant to subsection (A) by two cents, for a total of twelve cents. All of the funds raised by the increase in the motor fuel user fee imposed by this subsection must be credited to the Infrastructure Maintenance Trust Fund."
