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Anyone who offers or transports in commerce any of the hazardous materials listed in 172.800 must comply with the security plan requirements. This list includes the same criteria used for the federal hazmat registration program (including placarded loads), but also includes select agents or toxins regulated by the Centers for Disease Control and Prevention or the Department of Agriculture.
In most situations, if you have to register and pay a fee for the federal hazmat registration program you also have to comply with the security plan requirements. However, there are exceptions for combustible liquids. In 173.150(f)(2) combustible liquids, that are not a hazardous substance, hazardous waste, or marine pollutant, in non-bulk packaging are not subject to the Hazardous Materials Regulations (this includes security plans). In addition, in 173.150(f)(3) the security plan requirements in Part 172, Subpart I are not listed as required compliance for combustible liquids in bulk packaging or combustible liquids that are also a hazardous substance, hazardous waste, or marine pollutant.