SC Department of Revenue
Motor Fuel General Information-Help



General Information / Help


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


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

Mail:              EFT/EDI Helpdesk
                       P O Box 125
                       Columbia, SC 29214
Telephone:  (803) 896-1715 or 1 (800) 476-0311


Telephone Numbers

Other Resources





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