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

Phone: 803-896-1990

​What's New:

  Coming this fall: Manage your Motor Fuel Tax account on MyDORWAY, our free tax portal!

You will be able to:

  • File and pay: Motor Fuel Blender Tax, Motor Fuel Exporter Tax, Motor Fuel Importer Tax (Bonded, Occasional, Tankwagon), Motor Fuel Manufacturing Tax, Motor Fuel Miscellaneous Tax, Motor Fuel Vendor Tax
  • Pay: Motor Fuel Supplier Tax, Motor Fuel Terminal Tax, Motor Fuel Transporter Tax, Motor Fuel Violations
  • Request a Motor Fuel Refund
  • Complete Diversion and Importer Vouchers
  • View Motor Fuel lists

 We are mailing letters at the end of August with the information you need to access your account. Learn more about MyDORWAY here

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). 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.

​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
July 1, 2018 – June 30, 2019
July 1, 2019 – June 30, 2020
July 1, 2020 – June 30, 2021
July 1, 2021 – June 30, 2022
July 1, 2022$0.28

On July 1, 2018 the $0.20 per gallon Motor Fuel User Fee goes into effect. The Environmental Impact Fee of $0.005 per gallon and the Inspection Fee of $0.0025 per gallon have not changed. The $0.18 per gallon Motor Fuel User Fee will apply to amended returns and refunds that reflect activity prior to July 1, 2018.