South Carolina Code 12-28-1125. Occasional importer’s license or a bonded importer’s license; fees
(B) This section does not apply to a person who:
Terms Used In South Carolina Code 12-28-1125
- Department: means the South Carolina Department of Revenue. See South Carolina Code 12-28-110
- Import: means to bring motor fuel into this State for sale, use, or storage by any means of conveyance other than in the fuel supply tank of a motor vehicle. See South Carolina Code 12-28-110
- Import verification number: means the number assigned by the department or its delegate or appointee with respect to a single transport truck delivery into this State from another state upon request for an assigned number by an importer or the transporter carrying motor fuel subject to the user fee into this State for the account of an importer. See South Carolina Code 12-28-110
- Motor fuel: means gasoline, diesel fuel, substitute fuel, renewable fuel, alternative fuel, and blended fuel. See South Carolina Code 12-28-110
- Motor fuel subject to the user fee: means gasoline, diesel fuel, kerosene, blended fuel, substitute fuel, alternative fuel and blends of them and any other substance blended with them. See South Carolina Code 12-28-110
- Permissive supplier: means a person who does not meet the geographic jurisdictional connections to this State required of a supplier as defined in § 12-28-920(A), but who:
(a) is a position holder in a federally qualified terminal located outside this State; or
(b) acquires a product in out-of-state terminals from a position holder in a transaction that otherwise qualifies as a two-party exchange under § 12-28-110(63); and under this subitem and subitem (a);
(c) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system. See South Carolina Code 12-28-110 - Person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the State, a political subdivision or any other entity, group, or syndicate. See South Carolina Code 12-28-110
- Supplier: means a person who meets all the following conditions:
(i) is subject to the general taxing jurisdiction of this State;
(ii) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system; and
(iii) is one of the following:
1. See South Carolina Code 12-28-110 - Terminal: is a storage and distribution facility for motor fuel subject to the user fee, supplied by pipeline or marine vessel, which has been registered as a qualified terminal by the Internal Revenue Service. See South Carolina Code 12-28-110
(1) exclusively imports motor fuel subject to the user fee which is exempted because it has been dyed in accordance with § 12-28-770;
(2) imports nonexempt motor fuels subject to the user fee meeting the following conditions:
(a) the motor fuel subject to the user fee is subject to one or more user fee precollection agreements with suppliers as provided under § 12-28-910;
(b) the motor fuel user fee precollection by the supplier is expressly evidenced on the terminal-issued shipping paper as more specifically provided under § 12-28-1520.
(C) A person desiring to import motor fuel subject to the user fee to a destination in this State from another specific terminal source state, and who has not entered into an agreement to prepay this state’s motor fuel user fee to the supplier or permissive supplier with respect to the imports, shall obtain a valid:
(1) occasional importer’s license under subsection (A) for the fee of five hundred dollars; or
(2) bonded importer’s license under subsection (A) for the fee of two thousand dollars subject to the special two million dollar bonding requirements of § 12-28-1155(B).
(D) The person described in subsection (C) shall:
(1) obtain an import verification number from the department before entering South Carolina and no sooner than twenty-four hours before entering for each separate import into this State;
(2) display the import verification number on the terminal-issued shipping document required under § 12-28-1545;
(3) comply with the payment requirements under Sections 12-28-905(A) or (B), whichever is applicable.
(E) The importers’ licenses issued pursuant to this section must be specific to each source of supply state.