Motor carrier fuel/Highway use/Mileage tax - South Carolina

IFTA fees

IFTA license and decals, no fee

Temporary decal permit

Temporary IFTA decal permits are not available.

IFTA

South Carolina will allow full credit for tax paid fuel purchases on the quarterly IFTA return. Any excess of tax paid over tax liability in any member jurisdiction will be credited in full to the licensee’s tax liability in other member jurisdictions or to the licensee’s account ledger as appropriate.

Under IFTA, a licensee will receive full credit or refund for tax-paid fuel used outside the jurisdiction where the fuel was purchased. The base jurisdiction shall allow credits and issue refunds for all of its licensees on behalf of all member jurisdictions. Refunds to licensees will be made only when all tax liability, including audit assessments, have been satisfied to all member jurisdictions.

PTO/Reefer fuel

South Carolina allows refunds for tax paid fuel used off-highway or in reefer units. Refunds for fuel used in power-take-off equipment are allowed for fuel consumed from the same fuel tank as the power unit, but only a 35 percent credit is given. Also, copies of quarterly tax returns covering the time period of the requested refund, must be submitted together with Form L-2807, and copies of all fuel purchase receipts. While there is no minimum amount required to apply for a refund, it must be applied for within three years from date of purchase.