Skip Ribbon Commands
Skip to main content
Sign In

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

South Carolina Department of Revenue
Motor Fuel
PO Box 125
Columbia, SC 29214-0845 

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

​What's New:

Securely manage your Motor Fuel Tax account online with MyDORWAY, our free tax portal!

On MyDORWAY, you can:
  • 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

    

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
$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

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.