IFTA - International Fuel Tax Agreement

Should I register for IFTA in my state?

A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property having:

  • Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; o
  • Having three or more axles regardless of weight; or
  • Is used in combination, when the weight of such combination exceeds 26,000 pounds, or 11,797 kilograms gross vehicle or registered gross vehicle weight.

Qualified Motor Vehicle does not include recreational vehicles unless they are used in conjunction with any business endeavor. Recreational vehicles are vehicles such as motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.

How do I apply for an IFTA license?

APPLICATION FOR IFTA CREDENTIALS can be downloaded and completed applications must be submitted to the Motor Carrier Services Section or the appropriate Division of Motor Vehicle Offices.

What fees must I pay under IFTA?

There is no fee for the South Carolina IFTA license and decals.

What credentials will I receive?

One IFTA license and a set of decals will be assigned to each IFTA licensee. A photocopy of the license must be maintained in the cab of each motor vehicle. The original license issued by the bureau should be retained at your business address. The IFTA license is valid for the calendar year January 1 through December 31.

Quarterly Returns

A tax return and tax rate table will be mailed to the licensee each quarter or you can file online at www.scdmvonline.com/scmcs.

Due Dates:

The DUE DATE for the quarterly tax return is the last day of the month immediately following the last day of the quarter for which the return is being filed. If the due date falls on a weekend or State holiday, the due date is the next business day.

Tax Return Reporting Quarters Due Date
January - March April 30
April - June July 31
July - September October 31
October - December January 31


A quarterly fuel tax return must be filed even if the no fuel was used. You submit a “zero” report.

Failure to file a return, filing a late return, or failure to remit any or all tax due will result in a penalty of $50.00 or 10% of the net tax due to all member jurisdictions, whichever is greater. Interest is computed on all delinquent taxes dues each jurisdiction at a rate of .4167% per month. Even if you have a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax to that jurisdiction and is calculated beginning the day after the due date of the return for each month, or fraction of a month, until paid.

See more information at www.scdmvonline.com/DMVNew/.

Fuel/UseTax

HVUT is the Heavy Vehicle Use Tax that is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds

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HVUT

HVUT is the Heavy Vehicle Use Tax that is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds.

read more...