Persons purchasing gallons user fee-exempt for resale to government entities must file report.
S.C. Code Ann. § 12-28-1380
in effect(A) A person purchasing gallons user fee-exempt acquired pursuant to Section 12-28-740(1) for resale to government entities exempted under Section 12-28-710 shall file a report. (B) The report must contain: (1) total volume of net gallons acquired from the authorized supplier user fee-exempt; (2) identification of authorized supplier; (3) a detailed listing of the bulk deliveries to each user fee-exempt person segregated by authorization code; (4) date of deliveries; (5) volume delivered; (6) amount of excess tax-exempt gallons sold over purchases or excess of user fee-exempt purchases over sales; (7) the amount of penalty at ten percent of the amount by which excess of user fee-exempt purchases over sales exceeds five percent of user fee-exempt purchases; (8) other information the department may require; (9) sworn statement by the vendor as to the accuracy of the information contained in the report.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c028.phpFetched: 10/17/2026