South Carolina

What sits between the rack and the pump

Published rack prices exclude every tax below. A retail price less the rack price less this stack is freight plus retail margin — the spread this page exists to make computable. Cents per gallon.

Download every state (CSV) Open the tax map

The state's own answers

From the Federation of Tax Administrators survey "Motor Fuel Tax Information by State" (2026-10-29), as the state's tax agency answered it. Not tax advice: check the agency before relying on a figure.

Point of taxation

Select all that apply for each fuel type: Gasoline: At the terminal rack, Import into State Diesel: At the terminal rack, Import into State Aviation Fuel: At the terminal rack, Import into State Jet Fuel: At the terminal rack, Import into State

Rate reported

Gasoline: $. 28 per gallon motor fuel user fee (motor fuel tax) effective 7/1/2022; $.005 per gallon environmental impact fee; $.0 / Diesel: $.28 per gallon motor fuel user fee (motor fuel tax) effective 7/1/2022; $.005 per gallon environmental impact fee; $.00

Gallons basis

Calculation basis: Billed Gallons Please provide the reference information: SC Code Section 12-28-510. User fee on motor fuel measured by invoiced gallons. The user fee imposed by this chapter on use of motor fuel subject to the user fee which was imported into this State by a licensed importer, other than by a bulk transfer, shall arise at the time the product is entered into the State and shall be measured by invoiced gallons received outside this State at a refinery, terminal, or at a bulk plant for delivery to a destination in this State. SC Code SECTION 12-28-1300C) The supplier report re

Fees

What are the fees and rates associated on reportable products (i.e. environmental fee, inspection fee)? What is the statutory reference regarding the fees on reportable products?: SC Code Section 12-28-2355. Environmental Impact Fee - $.005 per gallon; Inspection Fee - $.0025 per gallon

Rate updates

Please list any rate updates for your state: The motor fuel user fee (motor fuel tax) has increased from $0.26 per gallon to $0.28 per gallon effective July 1, 2022, for all taxable motor fuels.

Sales tax on fuel

Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: Yes If so, how are the rates calculated? How often does the rate change? Is tax imposed on volume or value and when is it collected?: Clear diesel may be subject to sales tax if it is used for off-road purposes depending upon sales tax exemptions. Dyed diesel fuel may be subject to sales tax, depending upon sales tax exemptions. Sales tax is based on the purchase price of the fuel.

Confidence

high

Every component in force, with its source

Rows overlap by design: the best source for a component wins (hand edit, then a state notice, then the FTA booklet, then EIA). The losing rows stay for the audit trail.

How the rate has moved

Rack markets this stack applies to

• Aiken, SC
• Anderson, SC
• Belton, SC
• Charleston, SC
• North Augusta, SC
• Spartanburg, SC