Skip Ribbon Commands
Skip to main content
Sign In

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

South Carolina Department of Revenue
Motor Fuel
P.O. Box 125
Columbia, SC 29214-0139

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

Summary:

Motor Fuel Statute– Code § 12-28-310:

The current motor fuel law was implemented May 1, 1996. The point of taxation for motor fuel is when the product is removed from the IRS terminal. The user fee rate for gasoline and low sulfur diesel is 16 cents (.16) per gallon. The inspection fee is one-quarter cent (.0025) and the environmental impact fee is one-half cent (.0050) for all products except LP gas. 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. However, 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.

Fuel:

  • Gasoline: all gasoline, gasohol, or blended fuels containing gasoline.
  • Special Fuel: all diesel fuel, substitute fuels, alternative fuels, or blended fuels containing diesel fuel.
Motor Fuel Code of Laws: See Title 12 - Chapter 28 for a copy of the South Carolina Motor Fuel Code of Laws

Environmental Impact Fee

Motor Fuel Statute – Code § 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 one-half cent (.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.

Inspection Fee

Motor Fuel Statute – Code § 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 one-fourth cent (.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.

 

 

Due Dates:

 Bonded Importer: L-2105 22 day of the following month covered by the return

 Exporter: L-2112 22 day of the following month covered by the return

 Manufacturer: L-2195 22 day of the following month covered by the return

 Occasional Importer: L-2107 22 day of the following month covered by the return

 Supplier: L-2119 22 day of the following month covered by the return

 Tankwagon Importer: L-2110 22 day of the following month covered by the return

 Terminal Operator Monthly: L-2098 22 day of the following month covered by the return

 Transporter: L-2176 22 day of the following month covered by the return

 Fuel Blender: L-2115 Last day of the following month covered by the return

 Terminal Operator Annual: L-2101 February 26 of the following calendar year

 Fuel Vendor Annual: L-2114 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. (§12-60-50)

 

EDI (Electronic Data Interchange)

Currently only the Supplier, Permissive Supplier, Terminal Operator (Monthly), Out of State Terminal, and Transporter Interstate licensees are required to file their returns electronically. See our Motor Fuel Electronic Filing User Guide for electronic filing requirements.