Motor Fuel User Fees
South Carolina charges a Motor Fuel User Fee on taxable motor fuels, including:
- Gasoline: all gasoline, gasohol, or blended fuels containing gasoline.
- Special Fuel: all diesel fuel, substitute fuels, alternative fuels, or blended fuels containing diesel fuel.
Note: Due to tax law changes and policy updates that may occur, the list of taxable motor fuel may change. Contact the SCDOR's Motor Fuel section to verify if a fuel type is subject to the user fees.
As of July 1, 2022, the Motor Fuel User Fee is $0.28 per gallon.