SC Department of Revenue
Motor Fuel User Fee


South Carolina Motor Fuel

Welcome to the South Carolina Department of Revenue Motor Fuel Website. Here you will find answers to most of your questions about motor fuel. You can access information about motor fuel licenses, filing requirements, the most frequently asked questions (FAQ's), and other useful information.


General Information / Help: Provides access to general information about motor fuel. Provides information on assistance, frequently called numbers, fax numbers, taxpayer service centers, mail and email addresses. 


Frequently Asked Questions: Provides answers to the most frequently asked questions about motor fuel. 

Appeals Procedures: Describes the steps necessary to appeal state tax assessments, license revocations, and refund claims.


Filing Requirements:  Explains the requirements for reporting and remitting the motor fuel user fee (commonly referred to as tax).


Forms: Provides access to current year motor fuel forms. 


License Types: Provides a list, description, application fee and bond requirements, and qualifications for motor fuel license type.


Refunds / Exemptions: Provides a list and description of the various motor fuel refunds and exemptions available.


Diversions / Import Registry: Provides information about fuel diversions and import number registration.


Lists/Charts: Provides access to lists of registered suppliers, eligible purchasers, fuel vendors, and importers in addition to a chart of fees due per product type.


Electronic Services: Provides information about the electronic methods available for filing returns and or paying motor fuel user fees.


Tax Workshops and Seminars: Provides information about workshops, seminars, and electronic learning modules.

Motor Fuel News Motor Fuel Reminders

Web Based Filing Option:

The South Carolina Department of Revenue has implemented a web-based filing system to provide filers of motor fuel user fee returns, diversion payment vouchers, and import vouchers with the option to file and remit fees electronically at no charge.

The S.C. Department of Revenue strives to make our website broadly accessible and is continuously working on improvements.
If you have problems accessing this website or suggestions on how to improve the accessibility of this site, please contact

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