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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


​What's New:

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. 

 ​Effective Dates of Motor Fuel User Fee IncreasesMotor Fuel 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, 2017 the $0.18 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 $0.16 per gallon Motor Fuel User Fee will apply to amended returns and refunds that reflect activity prior to July 1, 2017.