SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Motor Fuel Filing Requirements

 

Filing Requirements

 

MOTOR FUEL STATUTE EXPLANATION:

The current motor fuel law was implemented May 1, 1996. The point of taxation for motor fuel is when the product is removed from the IRS terminal. The user fee rate for gasoline and low sulfur diesel is 16 cents (.16) per gallon. The inspection fee is one-quarter cent (.0025) and the environmental impact fee is one-half cent (.0050) for all products except LP gas and compressed natural gas. Licensed suppliers are responsible for reporting and remitting the user fees and other applicable fees on product removed from the IRS terminal.

The user fee for gasoline and low sulfur diesel must be charged by the supplier and fuel vendor regardless of how the product will be used. However, there are refund provisions that allow end users to receive a refund based on how the product is used. There are also refund provisions for companies selling motor fuel to exempt users. Refund applicants that are not required to license under the motor fuel provision must complete a refund registration form to set up a refund account.

 

Return

Due Date

Bonded Importer -  L-2105

Exporter - L-2112

Manufacturer - L-2195

Miscellaneous - L-2123

Occasional Importer -L-2107

Supplier - L-2119

Tankwagon Importer -  L-2110

Terminal Operator Monthly -  L-2098

Transporter -  L-2176

 

 

 

 

 

22nd day of the current month for the previous month’s activity.

Fuel Blender -  L-2115

The last day of the current month for the previous month’s activity.

Terminal Operator Annual - L-2101

February 26th for the previous calendar year activity.

Fuel Vendor Annual -  L-2114

February 28th for the previous calendar year activity.

 

When the due date falls on a Saturday, Sunday or legal holiday, the due date will be extended to the next business day.  A legal holiday is considered to be any day the South Carolina Department of Revenue or the offices of the United States Postal Service are closed.  (Reference 12-60-50)

 

EDI (Electronic Data Interchange)

Currently only the Supplier, Permissive Supplier, Terminal Operator (Monthly), Out of State Terminal, and Transporter Interstate licensees are required to file their returns electronically.

Requirements for electronic filing (Motor Fuel EDI User Guide)

 

 



 
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