§ 12-28-1135 — Fuel vendor license; fee.

South Carolina § 12-28-1135

• Jurisdiction: South Carolina
• Title 12: TAXATION
• Ch. 28: MOTOR FUELS SUBJECT TO USER FEES

Text

(A) Each person who purchases motor fuel subject to the user fee for resale within this State from a licensed terminal supplier first shall obtain a fuel vendor license which is operative for all locations controlled or operated by that licensee in this State or in any other state from which the person removes fuel for delivery and use in South Carolina. (B) Each fuel vendor shall maintain detailed records of all purchases and sales for no less than three years. (C) All fuel vendor records must be maintained in English and Arabic numerals or acceptable to electronic formats. (D) Each fuel vendor shall make an annual report of gallons subject to the user fee sold at retail by county in accordance with Section 12-28-1390. (E) In its discretion, the department may exempt from subsection (A) persons who possess a valid supplier, terminal operator, transporter, importer, tank wagon operator, or exporter license. The fee for the fuel vendor license is fifty dollars.

Legislative History

HISTORY: 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4L; 2001 Act No. 89, SECTION 21, eff July 20, 2001.