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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

​Refunds:

  • Who Must File:
    • Individuals who have purchased motor fuel that is exempt from the motor fuel user fee and other applicable fees.
    • Individuals who have sold motor fuel that is exempt from the motor fuel user fee and other applicable fees.
    • Fuel vendors who have eligible purchaser status.
  • Extensions: There is no provision in the motor fuel law for an extension on a claim for refund. The refund claim must be submitted within the three year statute period.
  • When to File: Refunds must be filed monthly, quarterly, or biannually based on user fee. The exception to this rule is the Tare Refund which must be filed on a quarterly basis. In general refunds do not have specific due date, but the applicant must adhere to and apply the guidelines of the three statute of limitations law regardless of the filing period chosen.

 

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​Exemptions:

View South Carolina Code § 12-28-710 on Motor Fuel Exemptions