SC Department of Revenue
Diversion Import Registry






Liability for Diversions

The purchaser is jointly liable with the shipper, importer, the transporter and the shipper’s agent for the user fee, inspection and environmental fees on diverted product.  Transporters and carriers that transport diverted product without a diversion number recorded on the original bill of lading may be subject to additional penalties.


Diversions verses Supplier Billing Error

To determine if a diversion has taken place or if the supplier has billed the incorrect state’s tax in error, you should verify the destination state recorded on the original bill of lading. 


Diversion:  The original destination state will be different than the state the product was delivered to and the supplier would have billed the original destination state tax as shown on the bill of lading. Example:  Original destination on bill of lading is South Carolina but product was delivered to North Carolina and supplier correctly billed South Carolina tax.   


Supplier Billing Error:  The original destination state on the bill of lading will be the same as the state the product was delivered to and the supplier would have billed another states tax.  Example:  Original destination on bill of lading is South Carolina and the product was delivered to South Carolina but the supplier incorrectly billed North Carolina tax. 


Diversion By S C Licensed Suppliers

When a supplier has a diversion for their own product, the diversion information is reported on the monthly supplier report on the diversion correction schedules. 


Diversions by Entities Not Licensed as a Supplier

Payment/Refund for Taxes and Fees on Diverted Product

When product is diverted from the destination state listed on the original issued shipping document and a diversion number has been received, the purchaser of the product diverted must handle the diversion through the Department of Revenue.  South Carolina does not allow for re-bill by the supplier for a diversion. 


Payment To/Refund From the Department of Revenue

When the diversion results in a tax liability to South Carolina, the purchaser must pay directly to the Department of Revenue on the Three Day Payment voucher Form L-2109.  Do not combine diversions for payment.  A separate payment voucher must be submitted for each diversion reported.  When the diversion results in a refund, a refund may be requested by submitting a completed L-2133 Motor Fuel Refund application.   You should combine diversions for refund on one refund application as long as they are all for the same period covered.  You may obtain the form needed by visiting our website at  Then choose Motor Fuel on the left hand drop down menu and then forms.  Refunds will not be considered without a valid diversion number and copy of original bill of lading.  Refunds must be applied for on form L-2133.  Refunds are not automatically issued. 


Rebill of Diversion by Supplier

Effective July 1, 2006 Code Sections 12-28-975 (A) & (C) were amended removing the provision for supplier re-bills of diversions.  Diversions may not be re-billed by suppliers.


Suppliers, Billing Errors, Amended Returns

Suppliers are liable for the user fee/tax and other applicable fees based on the destination state recorded on the original terminal issued bill of lading.  Therefore, suppliers must re-bill to correct any billing error to ensure that the destination state (as shown on the original bill of lading) user fee/tax has been invoiced to the purchaser and reported by the supplier to the correct state.  Suppliers should amend their monthly supplier reports with the South Carolina Department of Revenue to make corrections for billing errors.  If information is needed on amending a return, please contact this office. 


For additional information concerning diversion procedures, you may call (803) 896-1990.


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