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IFTA and IRP Web Transactions
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Did you know you can register to become an IFTA/IRP web user? Complete a MC-26 application today!
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IFTA General Information
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The International Fuel Tax Agreement (IFTA) is a base state fuel tax agreement. Any person based in a member jurisdiction operating a qualified motor vehicle(s) in two or more member jurisdictions is required to license under this agreement or purchase fuel trip permits for travel in member jurisdictions.
Upon receipt of a completed application, the IFTA license and decals will be issued, which will allow the licensee to travel in all IFTA member jurisdictions.
South Carolina is your base jurisdiction for IFTA licensing and reporting if:
- You have qualified motor vehicles based and registered in South Carolina; and
- You maintain the operational control and records for qualified motor vehicles in South Carolina or can make those records available in South Carolina; and
- You have qualified motor vehicles which actually travel on South Carolina highways; and
- You operate in at least one other IFTA jurisdiction.
For further assistance, you may telephone the Motor Carrier Services Office, Monday through Friday, 8:30 a.m. - 5:00 p.m. at (803) 896-3870. Walk-in service is available Monday through Friday, 8:30 a.m. – 5:00 p.m.
Qualified Motor Vehicle - a motor vehicle used, designed or maintained for the transportation of persons or property and:
1. Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
2. Having three or more axles regardless of weight; or
3. Used in combination when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight or registered gross vehicle weight. Qualified vehicles do not include recreational vehicles.
Farm vehicles, special mobile equipment and buses are subject to IFTA Licensing requirements if they meet the gross vehicle weight or axle criteria and cross state lines.
Recreational Vehicle - vehicles such as motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual. A recreational vehicle must not be used in connection with any business endeavor to be considered a recreational vehicle.
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Licensing Procedure
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Any motor carrier whose base jurisdiction is South Carolina and operates one or more qualified motor vehicles in at least one other IFTA member jurisdiction must apply for South Carolina IFTA credentials or fuel trip permits must be obtained to travel through member jurisdictions according to the regulations of each member jurisdiction.
You may request an IFTA application by calling the Motor Carrier Services Section at (803) 896-3870. The IFTA application requests basic information relative to the licensee and the type of operation. The application does not require vehicle descriptions. However, the Department of Motor Vehicles reserves the right to request, if needed, the description of the vehicles before any application is processed. The descriptions of the vehicles must be kept on file at the licensee's place of business.
Completed applications must be submitted to the Motor Carrier Services Office in Blythewood, SC or the following Department of Motor Vehicle Offices:
Blythewood DMV - 10311 Wilson Boulevard, Blythewood SC 29016
Charleston DMV - 3890 Leeds Avenue, Charleston, SC 29415-0117
Chester DMV - 508 Belt Road, Chester SC 29706
Dillon DMV - 1705 Hwy. 301 South, Dillon, SC 29536-5087
Florence DMV - 3102 East Palmetto Street, Florence, SC 29506
Greenville DMV - 15 Saluda Dam Road, Greenville, SC 29611
Irmo-Ballentine DMV - 1016 Broadstone Road, Irmo, SC 29063
Kingstree DMV - 785 Eastland Avenue, Kingstree, SC 29556
North Augusta DMV - 1913 Ascaugua Road, North Augusta, SC 29841
Spartanburg DMV - 8794 Fairforest Road, Spartanburg, SC 29305
Greer DMV - 610 Arlington Road, Greer, SC 29651
Incomplete applications will cause a delay in receiving your IFTA license and decals.
Once a completed application is received and processed, the IFTA license and decals will be issued to the licensee.
Applicants who were previously licensed in another IFTA member jurisdiction and whose license is in a revoked or suspended status, will not be issued a South Carolina IFTA license until the matter has been cleared with the previous base state.
The Department of Motor Vehicles will not knowingly issue a license if the application contains misrepresentations, misstatements or omissions of required information.
Carriers who are in a bankruptcy status must notify the Motor Carrier Services Section to see if bankruptcy laws protect their license.
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License Fee
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There is no fee for the South Carolina IFTA license and decals. However, penalties and interest will be applied to all delinquent returns.
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Account Identification
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The IFTA account identification number for companies and corporations is determined by using the prefix for South Carolina (SC) followed by the licensee's Federal Employer Identification Number and a two digit suffix of "01" to identify the fleet. Companies using the same FEIN for more than one fleet will increase the suffix one number for each fleet.
If you are licensing as a sole proprietor and have no Federal Employer Identification Number, you will use your Social Security Number.
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Bonding
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The Department of Motor Vehicles may require an IFTA licensee to post a bond when a licensee has failed to file timely reports, when tax has not been remitted or when an audit indicates problems severe enough that, in the Department's discretion, a bond is required to protect the interest of all member jurisdictions.
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IFTA Credentials
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An IFTA license will be issued to each IFTA licensee. A photocopy of the license must be maintained in the cab of each qualified motor vehicle. The original license should be kept in a safe place. The IFTA license is valid for the calendar year January 1 through December 31. If a carrier is found operating a qualified motor vehicle without an IFTA license and decals, the vehicle operator will be subject to the purchase of a trip permit and/or a citation.
Two matching decals will be issued for each qualified motor vehicle operated by the IFTA licensee. One decal must be placed on the exterior portion of the driver's side of the power unit and the second decal must be placed on the exterior portion of the passenger's side of the power unit.
A licensee may request extra decals for fleet additions. When ordering additional decals throughout the license year, the licensee must complete an IFTA-1 Form (Application for IFTA Credentials) and submit same to the Motor Carrier Services Section or one of the following DMV offices:
Blythewood DMV - 10311 Wilson Boulevard, Blythewood SC 29016
Charleston DMV - 3890 Leeds Avenue, Charleston, SC 29415-0117
Chester DMV - 508 Belt Road, Chester, SC 29706
Dillon DMV - 1705 Hwy. 301 South, Dillon, SC 29536-5087
Florence DMV - 3102 East Palmetto Street, Florence, SC 29506
Greenville DMV - 15 Saluda Dam Road, Greenville, SC 29611
Irmo-Ballentine DMV - 1016 Broadstone Road, Irmo, SC 29063
Kingstree DMV - 785 Eastland Avenue, Kingstree, SC 29556
North Augusta DMV - 1913 Ascaugua Road, North Augusta, SC 29841
Spartanburg DMV - 8794 Fairforest Road, Spartanburg, SC 29305
Greer DMV - 610 Arlington Road, Greer, SC 29651
Decals that are assigned to owner-operators under long-term lease must be recalled by the licensee once the lease is terminated.
In order to avoid a citation, all operators of qualified motor vehicles must have proper credentials or a fuel trip permit, unless otherwise exempt. Refer to page 14 of the IFTA Manual for a list of authorized trip permitting agencies.
If you are licensed as a dealer, manufacturer, drive-away or transporter, you should temporarily display the IFTA decals in a visible manner on both sides of the cab and a copy of your IFTA license must be in the vehicle while being operated in this or any other IFTA member jurisdiction.
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Renewal Procedures
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IFTA licenses must be renewed annually for the new license year. Each year around October 15th, the Motor Carrier Services Section will mail renewal applications to all licensees whose accounts are in good standing. The renewal application must be completed, signed and returned to Motor Carrier Services for the new license to be issued.
Requests for renewal will be denied if the licensee has failed to file a report or has delinquent tax liabilities.
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Quarterly Tax Returns
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All licensees must file an IFTA quarterly tax return (Form IFTA-3) with the Motor Carrier Services Section, reporting their travel and fuel purchases for the quarter. This return must include the total miles traveled and the total gallons of fuel purchased during the reporting period.
A return must be filed even if the licensee does not operate or purchase any fuel during the quarter. These are called "no operations" returns.
The quarterly tax return indicates the tax or refund due for each member jurisdiction. Only one check is written for the net tax due or if a refun exists, the Department will send a refund check to the licensee for amounts greater than $5.00.
A tax return and tax rate table will be mailed to the licensee each quarter. Some jurisdictions have a surcharge in addition to the fuel tax; the surcharge for these states will be included on the tax rate table.
All IFTA tax returns are to be reported in United States measurements. If you have Canadian travel and fuel purchases, the conversion rates are:
1 Liter = .2642 gallons
1 Kilometer = .62137 miles
ALL NUMBERS MUST BE ROUNDED TO THE NEAREST WHOLE GALLON OR MILE.
The due date for the tax return is the last day of the month immediately following the close of the quarter for which the return is being filed.
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Return Due Dates
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REPORTING QUARTER DUE DATE
January 1 - March 31 April 30
April 1 - June 30 July 31
July 1 - September 30 October 31
October 1 - December 31 January 31
To be timely filed the return must be postmarked by the U. S. Postal Service or hand delivered to the Motor Carrier Services Section by the due date, along with any taxes that may be due. If the due date is Saturday, Sunday or a legal holiday, the next business day is considered the final filing date.
Returns must be mailed to:
South Carolina Department of Motor Vehicles
Motor Carrier Services Section
Post Office Box 1498
Blythewood, South Carolina 29016-0027
or delivered to:
South Carolina Department of Motor Vehicles
Motor Carrier Services
10311 Wilson Blvd.
Blythewood, South Carolina 29016
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Penalty and Interest Provisions
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When a licensee fails to file a return, files a late return, files an amended return or fails to remit the total tax due, the licensee is subject to penalty and interest. The penalty will be $50.00 or 10% of the net tax due, whichever is greater. Interest is computed at the rate of 1% per month or fraction of a month for any unpaid tax starting the month after the due date.
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Amended Returns
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An amended return should be filed whenever the licensee determines that an error was made on the original return. The Department may also request amended returns on an as needed basis. Penalty and interest will be applied to amended returns in the same manner as delinquent returns.
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Tax Exemptions
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IFTA recognizes that some jurisdictions allow for tax-exempt fuel and tax-exempt miles.
Refunds for tax-exempt fuel must be obtained from the state in which the tax was paid. It is the licensee's responsibility to maintain adequate records to support the exemption that has been claimed.
Tax-exempt miles must be included on your tax return (Part 1) in the total miles operated during the quarter. They are deducted from the total miles for each jurisdiction (Column B) and the difference is reported as taxable miles (Column C). If you deduct tax-exempt miles on your quarterly tax return, it is your responsibility to maintain proper documentation for those exemptions.
Miles operated under a fuel trip permit are not taxable, but must be included in the total miles for the quarter and in the total miles for the jurisdiction in which they were traveled.
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Refunds
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A refund may be claimed on the IFTA tax return for any overpayment of tax in a reporting period. A refund will be issued for amounts greater than $5.00 once the Motor Carrier Services Section determines that all liabilities, including any outstanding audit assessments, have been satisfied to all member jurisdictions. A refund may be denied if there are any outstanding debts owed to the Department.
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Assessments for Failure to File Returns
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Whenever the licensee fails, neglects or refuses to file an IFTA tax return, the Department may assess the licensee based on the best information available, including the licensee's filing history. The licensee will be subject to estimated tax, penalty and interest.
The burden of proof remains with the licensee to show that the assessment is incorrect.
Also, failure to file quarterly tax returns will result in the suspension or revocation of your IFTA license and decals.
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Lease Agreements
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Short-Term Leases:
In the case of a short-term motor vehicle rental, by a lessee regularly engaged in the business of leasing or renting motor vehicles without drivers, for compensation to licensees or other lessees of 29 days or less, the lessee will report and pay the fuel use tax unless the following two conditions are met:
The lessee has a written rental contract which designates the lessee as the party responsible for reporting and paying the fuel use tax; and
The lessee has a copy of the lessee's IFTA Fuel Tax License that is valid for the term of the rental.
Long-Term Leases:
A lessee regularly engaged in the business of leasing or renting motor vehicles without drivers for compensation to licensees or other lessees may be deemed to be the licensee, and such lessee may be issued a license if an application has been properly filed and approved by the base jurisdiction.
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License Cancellation
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An IFTA license may be canceled at the request of any licensee provided all reporting requirements and tax liabilities to all member jurisdictions have been satisfied. The cancellation box on the final IFTA quarterly tax return may be checked to indicate the end of operations under IFTA or the licensee may submit a letter requesting cancellation of their IFTA license.
Upon cancellation, the licensee must destroy the original IFTA license and all used IFTA decals. Any unused IFTA decals must be returned to the Motor Carrier Services Section. A final audit may be conducted by any member jurisdiction upon cancellation of an IFTA license. Records must be maintained for a period of four years from the due date of the final quarterly tax report or the date the return was filed, whichever is later.
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License Suspension and Revocation
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An IFTA license may be suspended or revoked for any of the following reasons:
1. Failure to file an IFTA quarterly tax return.
2. Failure to remit all taxes due.
3. Failure to pay or protest an audit assessment within the established time period.
The Department will notify all member jurisdictions when a suspension or revocation has occurred. It is illegal to operate a vehicle with a suspended or revoked license.
To reinstate a suspended or revoked license, the licensee must file all delinquent tax returns and remit all delinquent taxes.
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