['Fleet Taxes']
['Bulk Fuel Requirements']
07/19/2024
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Carriers maintaining bulk fuel in South Carolina are no longer required to be registered as a Seller-User. Carriers should however, keep records of all purchases (showing amount of tax paid), amounts withdrawn by unit, and monthly inventories. All fuel pumped into vehicles should be reflected on the vehicle’s reports.
Because all fuel is purchased tax-paid for storage, when a carrier files their Quarterly Highway Fuel Use Tax return, they can take credit for all bulk fuel pumped into vehicles.
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['Fleet Taxes']
['Bulk Fuel Requirements']
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