{"id":604,"date":"2008-08-16T05:34:53","date_gmt":"2008-08-16T10:34:53","guid":{"rendered":"http:\/\/kevinbryant.com\/?p=604"},"modified":"2008-08-16T05:34:53","modified_gmt":"2008-08-16T10:34:53","slug":"making-fuel-unfortunately-weve-got-to-pay-a-tax","status":"publish","type":"post","link":"https:\/\/www.kevinbryant.com\/kbarchive\/making-fuel-unfortunately-weve-got-to-pay-a-tax\/","title":{"rendered":"making fuel? unfortunately, we’ve got to pay a tax"},"content":{"rendered":"
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A constituent recently approached me and told me he was making his own diesel from used cooking oil. He uses it to travel in his RV. Other RVers from other states have told him that one must file with the state and pay a road tax since there is no tax collected since there is no fuel purchased at the pump. I was unaware of this, yet after some research and help from Senate Staff, we found it to be true in South Carolina. Here\u2019s what you\u2019re supposed to do: Contact the Department of Revenue motor fuel section @ 803-896-1687 for an application for a Miscellaneous Motor Fuel License. They will be able to explain how to file the monthly tax return. There is no fee or bonding requirement for this license which is needed if the Biodiesel is being produced for personal use only, not for sale.<\/span><\/p>\n<\/div>\n

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The Self Reporting Tax Return (Form L-2123)<\/a>\u00a0can be found on the SCDOR website.<\/span><\/p>\n


\nDEPARTMENT OF REVENUE<\/span><\/p>\n

GUIDELINES FOR REPORTING OF BIODIESEL, SUBSTITUTE FUEL AND<\/span><\/strong><\/p>\n

RENEWABLE FUELS PRODUCED FOR PRIVATE USE OR SALE
\n<\/span><\/strong>Product Produced for Private\/Personal Use<\/span><\/p>\n

Producers\/Users of biodiesel, substitute fuel and\/or renewable fuels on which the motor fuel user fee, inspection and environmental fees have not been previously paid are required to obtain a Motor Fuel License. The license is required if the fuel is to be used in the propulsion of highway vehicles. This requirement to obtain the license and to report and pay the appropriate fees applies but is not limited to cooking oils and biodiesel. A Miscellaneous Motor Fuel License is required for which there is no license fee or bond requirement. The monthly return (Form L-2123) is required to report the gallons used and to calculate and remit the motor fuel user fee ($0.16), inspection fee ($0.0025) and environmental fee ($0.0050) Producers\/Users of biodiesel, substitute fuel and\/or renewable fuels should report the gallons used in highway vehicles on the Form L-2123, Line 2 under the \u201cBlending Components\u201d column of the report. The type of fuel used should be written on Line 1 above the gallons reported. The monthly report is due by the 22nd day of the month and is required to be filed even if there was no liability or gallons used for the month. Product Produced for Sale and Use Producers\/Sellers of biodiesel, substitute fuel and\/or renewable fuels are required to obtain a Motor Fuel Manufacturer License. This equirement to obtain the license and to report and pay the appropriate fees applies but is not limited to cooking oils and biodiesel. There is no license fee but there is a bonding or financial statement requirement. The monthly return (Form L-2195) is required to report the gallons manufactured and to calculate and remit the motor fuel user fee ($0.16), inspection fee ($0.0025) and environmental fee ($0.0050). The monthly report is due by the 22nd day of the month and is required to be filed even if there was no liability or gallons manufactured for the month. Please contact the Motor Fuel Section at (803) 896-1990 to request the license application or if you need additional information.<\/span><\/p>\n

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A constituent recently approached me and told me he was making his own diesel from used cooking oil. He uses it to travel in his RV. Other RVers from other states have told him that one must file with the state and pay a road tax since there is no tax collected since there is […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":{"0":"post-604","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-uncategorized","7":"entry"},"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p2gEQ0-9K","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.kevinbryant.com\/kbarchive\/wp-json\/wp\/v2\/posts\/604","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kevinbryant.com\/kbarchive\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kevinbryant.com\/kbarchive\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kevinbryant.com\/kbarchive\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kevinbryant.com\/kbarchive\/wp-json\/wp\/v2\/comments?post=604"}],"version-history":[{"count":0,"href":"https:\/\/www.kevinbryant.com\/kbarchive\/wp-json\/wp\/v2\/posts\/604\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.kevinbryant.com\/kbarchive\/wp-json\/wp\/v2\/media?parent=604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kevinbryant.com\/kbarchive\/wp-json\/wp\/v2\/categories?post=604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kevinbryant.com\/kbarchive\/wp-json\/wp\/v2\/tags?post=604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}