South Carolina Guidance Regarding Exports of Fuel to Georgia During Fuel Tax Suspension

May 19, 2021

The South Carolina Department of Revenue has advised that during the pendency of the Georgia fuel tax suspension (May 10 – 22, 2021) removals of fuel from a South Carolina terminal at the rack for export to Georgia are not subject to South Carolina tax. Instead, bills of lading for exports should have a Georgia destination and invoices should bill the Georgia tax at $0 and reference the Georgia Executive Order suspending the tax. The South Carolina Motor Fuel Supplier selling at the terminal rack would report these transactions on Schedule 7B of their South Carolina Motor Fuel Supplier Monthly Return:  “Gallons Removed For Export (Destination State Tax Exempt)”.