South Carolina Code 12-28-310. User fees on gasoline and diesel fuel
(1) all gasoline, gasohol, or blended fuels containing gasoline that are used or consumed for any purpose in this State; and
Terms Used In South Carolina Code 12-28-310
- Department: means the South Carolina Department of Revenue. See South Carolina Code 12-28-110
- Diesel fuel: means a liquid, including biodiesel and a biodiesel blend that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. See South Carolina Code 12-28-110
- Gasohol: means blended fuel composed of gasoline and fuel alcohol. See South Carolina Code 12-28-110
- Gasoline: means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel. 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
(2) all diesel fuel, substitute fuels, or alternative fuels, or blended fuels containing diesel fuel that are used or consumed in this State in producing or generating power for propelling motor vehicles.
(B) The user fee levied on motor fuel subject to the user fee pursuant to this chapter is a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the State for the collection of the user fee. This section does not affect the method of collecting the user fee as provided in this chapter. The user fee imposed by this section must be collected and paid at those times, in the manner, and by the persons specified in this chapter.
(C) The license user fee imposed by this section is instead of all sales, use, or other excise tax that may be imposed otherwise by any municipality, county, or other local political subdivision of the State.
(D) On July 1, 2017, and each July first thereafter until after July 1, 2022, the department shall permanently increase the amount of the user fee imposed pursuant to subsection (A) by two cents, for a total of twelve cents. All of the funds raised by the increase in the motor fuel user fee imposed by this subsection must be credited to the Infrastructure Maintenance Trust Fund.