Why this matters for truckers
South Carolina’s Department of Revenue (SCDOR) has a robust Advisory Opinion Search portal that collects formal guidance on taxes the agency administers—everything from Revenue Rulings to Information Letters. For carriers, the key value is quick access to interpretations that touch the Motor Fuel User Fee, sales and use tax on parts and equipment, and administrative relief when disasters or system changes hit. The portal lets you filter by tax category (including Motor Fuel), year, and opinion type, and it points to frequently updated resources like Local Sales & Use Tax Charts and the quarterly Citator that shows whether older guidance has been modified or superseded.
Recent history reminds us how fast rules can shift
COVID-era guidance is a good example of why a searchable archive matters. In April 2020, SCDOR issued Information Letter 20-8 to align with IRS Notice 2020-23, extending many state filing and payment deadlines to July 15, 2020, and waiving related penalties and interest. The letter also reiterated earlier relief (to June 1, 2020) for other taxes SCDOR administers—explicitly including the motor fuel user fee—underscoring how deadline changes can cascade across your compliance calendar.
Another item from the archive shows the breadth of topics covered: an Information Letter extended renewal deadlines for coin-operated device and owner/operator licenses during the pandemic. While not trucking-specific, it illustrates how the portal captures time-sensitive compliance changes across industries—handy when you operate convenience or gaming machines at truck stops or terminals.
What South Carolina carriers should watch now
- Fuel tax math: The Motor Fuel User Fee has been $0.28 per gallon since July 1, 2022. In addition, South Carolina imposes an Inspection Fee ($0.0025/gal) and an Environmental Impact Fee ($0.0050/gal) on petroleum products (except LP gas). Build these into your landed cost assumptions and surcharge models.
- Filing cadence: Motor fuel taxpayers must file electronically. Due dates vary by license type, but many returns (supplier, terminal operator, transporter and others) are due on the 22nd day following the month covered by the return; blenders file by the last day of the following month. Calendar your entities accordingly.
- Parts, tires, and shop tax: Local sales and use tax rates shift by county and can change midyear. SCDOR’s 2025 updates include several county additions and expirations—important when you’re purchasing equipment, parts, or taxable services in-state.
- IFTA and IRP logistics: SCDMV (not SCDOR) handles IRP/IFTA registrations, renewals, returns, and audit communications. Keep an eye on the SCDMV Trucking Portal and its Motor Carrier Connection updates for operational changes that can affect credentials or filing workflows.
How to use the Advisory Opinion Search without wasting time
Start on the SCDOR Advisory Opinion Search page and set Tax Category to “Motor Fuel” to narrow results. If you’re tracking equipment purchases or shop operations, add “Sales & Use Tax.” Use the Year filter when researching historical rates or rules, and check the Citator to see whether a ruling you rely on has been modified or superseded. For general housekeeping, the page also highlights frequently updated items such as statewide interest rate letters and local sales and use tax charts—helpful for scoping potential penalty exposure and validating invoice tax rates before you pay. Consider signing up for SCDOR’s email updates so you’re alerted to new opinions and charts as they post.
Bottom line for owner-operators and fleet managers
Compliance in South Carolina spans multiple agencies and moving parts. The SCDOR portal centralizes the “why” behind the rules, while SCDMV’s Trucking Portal covers your IRP/IFTA “how.” Bookmark both, calendar fuel tax and local sales tax checks, and train your back office to consult the Citator before relying on older guidance. If COVID taught the industry anything, it’s that deadlines and interpretations can change quickly—having a fast way to verify the current state of play can save you penalties, interest, and downtime.
Sources Consulted: South Carolina Department of Revenue (Advisory Opinion Search; Information Letter 20-8; Motor Fuel User Fee resources; Local Sales & Use Tax updates); South Carolina Department of Motor Vehicles (Trucking Portal); Internal Revenue Service (Internal Revenue Bulletin summaries of COVID-19 deadline relief).
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This article was prepared exclusively for truckstopinsider.com. For professional tax advice, consult a qualified professional.
