Environmental Impact Fee

Motor Fuel Statute - SC Code Section 12-28-2355(B): For the purpose of carrying out the provisions of Title 12 Chapter 28 Code of Laws South Carolina, an environmental impact fee charge of one-half cent (.0050) per gallon of petroleum product except LP gas must be paid to the SCDOR. This fee liability arises at the same time and is payable and collected by the same person as if the petroleum product was subject to the motor user fee imposed under Title 12 Chapter 28 Code of Laws South Carolina.

File & pay on MyDORWAY

The following licensees must​ file and pay ​on our free and secure tax portal, MyDORWAY​:

• Motor Fuel Blender
• Motor Fuel Exporter
• Motor Fuel Importer (Bonded, Occasional, Tankwagon)
• Motor Fuel Manufacturing
• Motor Fuel Miscellaneous
• Motor Fuel Vendor

Taxpayers must also file and pay Diversion and Importer Vouchers on MyDORWAY​​.

File electronically with third party software

 The following licensees must file using the Motor Fuel Online Filing System (ZyTax):

• Supplier
• Permissive Supplier
• Terminal Operator (Monthly)
• Out of State Terminal
• Transporter Interstate

If it is your first time filing your Motor Fuel User Fee return electronically, you must first complete a Motor Fuel EDI Registration Application (D-155). 

Developers will need to complete the Motor Fuel EDI Developer Application (D-154). 

💡 Trouble opening D-154​? Right click on the link, save the file to your computer, and open with a PDF reader.​​

Due Dates:

The inspection fee is due with the motor fuel user fee.

Bonded Importer: L-2105 22 day of the following month covered by the return

 Exporter: L-2112 22 day of the following month covered by the return

 Manufacturer: L-2195 22 day of the following month covered by the return

 Occasional Importer: L-2107 22 day of the following month covered by the return

 Supplier: L-2119 22 day of the following month covered by the return

​ Tankwagon Importer: L-2110 22 day of the following month covered by the return

 Terminal Operator Monthly: L-2098 22 day of the following month covered by the return

 Transporter: L-2176 22 day of the following month covered by the return

 Fuel Blender: L-2115 Last day of the following month covered by the return

 Terminal Operator Annual: L-2101 February 26 of the following calendar year

 Fuel Vendor Annual: L-2114 February 28 of the following calendar year

The due date will be extended to the next business day when the due date falls on a Saturday, Sunday, or legal holiday. A legal holiday is any day the SCDOR or the offices of the United States Postal Service are closed. (§12-60-50)