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

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

Motor Fuel User Fee

Effective July 1, 2017, the Motor Fuel User Fee will increase by $0.02 per gallon every fiscal year for the next six years, 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. The point of taxation for motor fuel is when the product is removed from the IRS terminal. On July 1, 2017 the $0.18 per gallon Motor Fuel User Fee goes into effect. The $0.16 per gallon Motor Fuel User Fee will apply to amended returns and refunds that reflect activity prior to July 1, 2017.

​Effective Dates of Motor Fuel User Fee IncreasesUser 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
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.

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 $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.

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 $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 - Code §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:

  1. all gasoline, gasohol, or blended fuels containing gasoline that are used or consumed for any purpose in this State; and
  2. 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."


Due Dates:

 Due on the 22 day following the month covered by the return:

 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. (§12-60-50)