Beginning 2015, Motor Carrier Services will no longer mail the IRP/IFTA renewal package and IFTA quarterly tax returns. To update your file and ensure proper notification concerning your IRP/IFTA renewals and IFTA quarterly tax returns, it is required that you provide Motor Carrier Services with an updated e-mail address. All forms can be obtained at www.scdmvonline.com under Forms and Manuals.

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Effective immediately, SCDMV will not update the MCS 150 as part of processing the IRP renewal.  If the MCS-150 form has not been updated within the required FMCSA timeframe the IRP registration will be DENIED. If assistance is needed with the MCS 150 on the new requirement contact the Federal Motor Carrier Safety Administration at 1-800-832-5660 or www.fmcsa.dot.gov.

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Any motor carrier whose base jurisdiction is SC and operates one or more qualified motor vehicles in at least one other IFTA member jurisdiction must apply for SC 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, SCDMV 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:

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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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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 refund exists.

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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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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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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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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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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