South Carolina IFTA Fuel Tax

IFTA Reporting and Filing Requirements in South Carolina

Who Needs IFTA Registration in South Carolina?

You must register for the International Fuel Tax Agreement (IFTA) if South Carolina is your base jurisdiction and you operate qualified motor vehicles in two or more IFTA member jurisdictions.

A qualified motor vehicle is one used, designed, or maintained to transport persons or property that:

• A vehicle with two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds (11,797 kilograms)
• A vehicle with three or more axles, regardless of weight
• A combination of vehicles with a combined gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds (11,797 kilograms)

The following vehicles are not considered qualified motor vehicles for IFTA purposes:

• Recreational vehicles used exclusively for personal use and not in connection with a business

In South Carolina, farm vehicles, special mobile equipment, and buses are subject to IFTA licensing requirements if they meet the gross vehicle weight or axle criteria and operate across state lines.

By obtaining a South Carolina IFTA license, you can file one quarterly fuel tax return with South Carolina instead of filing separate returns in every IFTA member jurisdiction where your qualified motor vehicles operate. You will receive one IFTA license and one set of two decals for each qualified motor vehicle. You will also make one net tax payment or claim a refund through South Carolina, and the SCDMV will administer IFTA audits for your account. 

If you’re unsure whether your business qualifies for South Carolina IFTA registration, review the South Carolina International Fuel Tax Agreement (IFTA) page or contact South Carolina Department of Motor Vehicles (SCDMV) Motor Carrier Services for assistance.

What Are the IFTA Reporting Requirements in South Carolina?

If South Carolina is your base jurisdiction, you must file an IFTA Return (Form IFTA-3) with the South Carolina Department of Motor Vehicles Motor Carrier Services (MCS)  each calendar quarter. The return must include your mileage and fuel purchases for the reporting period.

Every South Carolina IFTA license holder must file a quarterly return, even if no miles were traveled and no fuel was purchased during the quarter. South Carolina refers to these as No Operations returns.

Each quarterly IFTA return must include:

• Total miles traveled in all jurisdictions
• Total fuel purchased in all jurisdictions
• Total miles traveled in each IFTA jurisdiction
• Taxable miles traveled in each jurisdiction
• Tax-paid gallons purchased in each jurisdiction
• Any applicable non-IFTA miles or fuel
• Fuel tax due or credit for each jurisdiction

These fields match the current South Carolina IFTA-3 return and Schedule B.

South Carolina requires all mileage and fuel information to be reported using U.S. measurements. If you travel in Canada, convert liters to gallons and kilometers to miles before completing your return.

Maintain accurate mileage records, fuel receipts, trip reports, and other supporting documents for each qualified motor vehicle operating under your IFTA account. Because SCDMV’s published retention guidance is inconsistent, carriers should retain these records for at least five years from the filing date or due date, whichever is later.

For complete reporting requirements and filing instructions, review the South Carolina IFTA Tax Returns page and the official IFTA-3 Instructions (Form IFTA-3 IS).

How to File an IFTA Report in South Carolina

South Carolina IFTA license holders can file quarterly fuel tax returns online through the SCDMV Trucking Portal or by mail.

1. Prepare Your IFTA Report

   Before filing your South Carolina IFTA return, gather:

   • Total miles traveled in each IFTA member jurisdiction
   • Total taxable miles traveled in each jurisdiction
   • Total fuel purchased during the reporting period
   • Tax-paid fuel purchased in each IFTA member jurisdiction
   • Fuel receipts, trip reports, and mileage records for each qualified motor vehicle
   • Any applicable non-IFTA miles or fuel purchases

   South Carolina requires carriers to retain IFTA records for four years from the return due date or the date the return was filed, whichever is later.

2. Submit Your IFTA Return

   To file online, log in to the SCDMV Trucking Portal and select the option to file an IFTA tax return.

   • Enter your total miles traveled and fuel purchased for the reporting period
   • Report total and taxable miles traveled in each jurisdiction
   • Report tax-paid fuel purchased in each jurisdiction
   • Review the fuel tax due or credit shown on the return
   • Submit the return and pay any amount due by the quarterly deadline

   You may also complete Form IFTA-3 and mail the return and any required payment to:

   SCDMV
   Motor Carrier Services
   P.O. Box 1498
   Blythewood, SC 29016-0027

   If your fleet had no operations during the quarter, you must still file a No Operations return.

   For additional filing instructions, review the official South Carolina IFTA-3 Instructions (Form IFTA-3 IS) or visit the SCDMV IFTA Tax Returns page.

What Are the IFTA License Costs and Fees in South Carolina?

The South Carolina Department of Motor Vehicles (SCDMV) issues one IFTA license for your account and one set of two IFTA decals for each qualified motor vehicle after your application or renewal is processed.

South Carolina does not charge a fee for IFTA decals.

If you add vehicles to your fleet or need replacement decals, you can request additional decals through the SCDMV Motor Carrier Services Portal.

For questions about IFTA licensing or Motor Carrier Services fees, contact SCDMV Motor Carrier Services:

Phone: 803-896-3870
Email: MCSHQ@dmv.sc.gov

If you need additional IFTA decals for fleet additions, you can request them through the SCDMV Motor Carrier Services (MCS) Portal.

What Are IFTA Penalties and Interest in South Carolina?

South Carolina may assess penalties and interest if you:

• Fail to file an IFTA return
• File an IFTA return after the deadline
• Fail to pay the full amount of fuel tax due
• File an amended return after the original due date that results in additional tax due

The penalty for a delinquent return or payment is the greater of:

• $50
• 10% of the net tax due

South Carolina also charges interest on unpaid IFTA taxes. The annual interest rate is 2% above the IRS underpayment rate. Interest accrues monthly at one-twelfth of the annual rate.

If an amended return is filed after the due date and shows additional tax due, South Carolina may assess penalty and interest using the same provisions that apply to late returns.

Failure to file required quarterly returns may result in the suspension or revocation of your IFTA license and decals. South Carolina may also estimate the tax due based on the best information available when a required return is not filed.

To avoid penalties and interest, file your IFTA Return (SCDMV Form IFTA-3) and submit any required payment by the quarterly filing deadline.

How Do You Renew an IFTA License in South Carolina?

South Carolina IFTA licenses must be renewed annually through the South Carolina Department of Motor Vehicles (SCDMV).

You can renew your IFTA license:

• Online through the SCDMV Motor Carrier Services Portal
• At an SCDMV branch that processes Motor Carrier Services transactions
• By mailing the completed renewal application and supporting documents to SCDMV Motor Carrier Services

Before renewing, make sure:

• Your IFTA returns and payments are current through the third quarter
• Your renewal application is complete and signed
• Your vehicle information is current
• Any required Unified Carrier Registration fees have been paid

When renewing online, you must submit the Agreement to Prepare/Maintain Records (SCDMV Form MC-7) and a vehicle listing. The vehicle listing must include the year, make, model, VIN, and plate number for each vehicle being renewed. Cab cards may be submitted instead of a vehicle listing.

Once the renewal is processed, SCDMV issues:

• A new IFTA license
• One set of annual IFTA decals for each qualified motor vehicle

Mail-in renewals should be received by December 1 to help ensure the new license and decals arrive before December 31. New-year decals may be displayed beginning December 1, but the current-year license must remain in the vehicle through the end of the calendar year.

For renewal assistance, contact SCDMV Motor Carrier Services:

Phone: 803-896-3870
Email: MCSHQ@dmv.sc.gov

Simplify Your IFTA Reporting with eIFTA by Truckopedia

Preparing quarterly South Carolina IFTA returns does not have to be time-consuming. eIFTA by Truckopedia helps owner-operators and fleet managers turn mileage and fuel purchase data into accurate, file-ready IFTA reports.

With eIFTA, you can:

• Generate accurate  IFTA reports in minutes
• Calculate fuel taxes using the latest IFTA tax rates
• Track mileage and fuel purchases across multiple IFTA jurisdictions
• Reduce manual calculations and reporting mistakes
• Keep your records organized for quarterly filings and IFTA audits

Whether you operate a single truck or manage a fleet across multiple jurisdictions, eIFTA simplifies quarterly fuel tax reporting so you spend less time managing paperwork and more time focusing on your business.