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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). 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, 2019 the $0.22 per gallon Motor Fuel User Fee went into effect. The Environmental Impact Fee of $0.005 per gallon and the Inspection Fee of $0.0025 per gallon have not changed. The $0.20 per gallon Motor Fuel User Fee will apply to amended returns and refunds that reflect activity prior to July 1, 2019.
The User Fee, Inspection Fee and Environmental Impact Fee are due when:
Below is a list of the South Carolina motor fuel licenses. Please call the Motor Fuel Section for assistance in determining the license or licenses required (803-896-1990).
The following returns may be filed using EDI or the Web Filing System:
The following returns are available for the Web Filing System only:
L-2133 – Motor Fuel Refund Application
L-2131 Refund for Gasoline Use for Aviation Purposes
L-304 Application for Farm Gasoline User Fee Refund
Form L- 301 Refund for Farm Gas Fee
L-325 Application for Motor Fee User Fee Refund on Diesel Fuel Used in Non-Highway Equipment
L-2087 Application for Refund or User Fee Paid on Motor Fuel Used in Trucking Equipment as Authorized by Section
L-2117 Tare Allowance Refund Application
There are exemption and refund provisions for: