Permissive supplier is covered by the terms “supplier” and “suppliers” for the purposes of liability and reporting requirements (12-28-110(53)(b)).Returns will not be mailed. Motor Fuel forms and instructions Motor Fuel Suppliers Monthly Return: L-2119A return and all corresponding schedules must be submitted each month. If you have no activity for the month, you are required to file a zero return. The return is due on the 22nd day of the month following the previous month’s activities.
Electronic Filing
Suppliers are required to begin electronic filing through the Motor Fuel Online Filing Program within three months from the date the license was issued. Register for electronic filing by completing
Form D-155.
Payment Requirements
– MyDORWAYPayments can be made by ACH debit or credit card (Mastercard or Visa) using our free tax portal
MyDORWAY. If interested in making payments by Electronic Funds Transfer (EFT), review the
EFT - ACH Credit Instructions and Guidelines.
Tare Allowance
A tare allowance of 2.65% of the motor fuel user fees not to exceed $2000.00 is allowed for sales made to
non-eligible purchasers (Schedule 5-A) on the monthly return. This deduction is not applicable for gallons sold to eligible purchasers. All eligible purchasers should be reported on Schedule 5-C of the supplier return.
Deferred Payment
Suppliers are required to defer the South Carolina motor fuel user fee in accordance with Code Section 12-28-925 to fuel vendors that have been approved by the SCDOR as eligible purchasers. The inspection and environmental fees are included in the amount to be deferred per Code Section 12-28-2355. A list of eligible purchasers is available on
MyDORWAY. If you need to verify a customer for deferred payment and you cannot locate them on the list, please call us at 803-896-1990.
Eligible Purchaser Failure to Pay Supplier: Ten Day Notification and Supplier Credit
When an eligible purchaser fails to pay a supplier for deferred motor fuel fees, the supplier may request a credit for the unpaid fees per Code Section 12-28-940. Suppliers must notify the SCDOR when the payment requirements are not met by an eligible purchaser. The time frame for notification is 10 days from the earliest date the supplier was entitled to collect the user fees from the eligible purchaser. The notification must be made on the Ten Day Notification Form (
L-2170). Upon verification of a complete and timely notification, the supplier will be issued a letter approving a credit for the uncollected motor fuel fees. This credit must be claimed on the first return following the date of the failure of the eligible purchaser to make payment, if the payment remains unpaid as of the filing date of the return. If the credit is not deducted on the next month’s return, the credit becomes void and is not allowed on any subsequent returns. If payment is received by the supplier from the eligible purchaser before the legal filing date of the next month’s return, the supplier should not deduct the credit and must notify the SCDOR immediately.
Fuel Vendor License and Eligible Purchaser Status
Suppliers are automatically licensed as fuel vendors, and eligible purchaser status is granted to suppliers. An Eligible Purchaser Approval Form will be issued.
Fuel Vendor Annual Return: L-2114
A Fuel Vendor Annual Return is required to be filed electronically and is due February 28th of the following calendar year.
Reporting Late Loads and Other Supplier Adjustments
A supplier may include late loads and other adjustments in the current month's return as long as the original transaction date occurred in the month immediately prior to the current month. All other late loads and adjustment require an amended return. See
SC Revenue Procedure #04-2.
Supplier Schedules - A separate schedule is required for each product type.
L-2122: Supplier Schedule of User Fee-Paid ReceiptDo not include user-fee-paid purchases from companies that are not licensed as a South Carolina Supplier. Below the rack transactions should not be included in this schedule or on the supplier return. Categorize receipts first alphabetically by supplier with a total for each supplier. Within each supplier listing, sort receipts by terminal code with a total for each terminal. Arrange transactions within each terminal listing by ascending document number (bill of lading).
L-2102: State Diversion Correction Schedule
All supplier diversions are required to be reported on this schedule. Diversions must not be reported on any other schedule.
L-2103: Supplier Schedule of Terminal Rack Removal
- Schedule 5-A should reflect rack removals sold to non-eligible purchasers. This schedule should also be used when reporting product delivered to company owned retail locations.
- Schedule 5-C should reflect rack removals sold to eligible purchasers.
- Schedule 5-E transactions rarely occur. Contact us before using Schedule 5-E. Do not report transactions on this schedule just because the removals are from out-of-state terminals.
- Schedule 5-H transactions rarely occur. Contact us before using Schedule 5-H.
- Schedules 6-F through 10-G transactions include various transactions that are exempt from the motor fuel user fee.
Motor Fuel Lists
The following lists are available on
MyDORWAY:
- Eligible purchasers
- Fuel vendors
- Suppliers
- Bonded importers
- Occasional importers
Contact InformationContact the Motor Fuel Section at 803-896-1990 or by email at
MotorFuelTax@dor.sc.gov.
