Motor Fuel Statue:
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.
Motor Fuel and District Office Hours:
Monday through Friday
8:30 am to 5:00 pm
Excluding State Observed Holidays
Motor Fuel Section Contact Information
Telephone Number: (803) 896-1990
Fax: (803) 896-1682
Email: motfuellic@sctax.org
Mailing Address:
South Carolina Department of Revenue
Motor Fuel
P.O. Box 125
Columbia, SC 29214-0139
SCDOR Motor Fuel Forms are available online.
Motor Fuel Code of Laws
See
Title 12 - Chapter 28 for a copy of the South Carolina Motor Fuel Code of Laws
Electronic Assistance
FAX: (803) 896-1779
E-mail: edi@sctax.org
Mail: EFT/EDI Helpdesk
P O Box 125
Columbia, SC 29214
Telephone: (803) 896-1715 or 1 (800) 476-0311
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