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South Carolina IFTA guide
Carriers based in South Carolina that run qualified motor vehicles in two or more IFTA jurisdictions get their IFTA license and decals from South Carolina Department of Motor Vehicles, Motor Carrier Services and file one quarterly fuel tax return there, covering miles and fuel in every member jurisdiction.
Administered bySouth Carolina Department of Motor Vehicles, Motor Carrier Services
Official IFTA pagedmv.sc.gov/Business-Customers/Motor-Carriers
Online filingTrucking Portal
Quarterly due dates
| Quarter | Period | Return due |
|---|---|---|
| Q3 2026 | Jul 1 – Sep 30, 2026 | Mon, Nov 2, 2026 Oct 31 falls on a Saturday |
| Q4 2026 | Oct 1 – Dec 31, 2026 | Mon, Feb 1, 2027 Jan 31 falls on a Sunday |
| Q1 2027 | Jan 1 – Mar 31, 2027 | Fri, Apr 30, 2027 |
| Q2 2027 | Apr 1 – Jun 30, 2027 | Mon, Aug 2, 2027 Jul 31 falls on a Saturday |
Same for every IFTA jurisdiction. When the last day of the month falls on a weekend or legal holiday, the next business day is the due date. A return is required every quarter, even with zero miles.
Taxes IFTA does not cover in South Carolina
- No separate weight-distance or highway-use tax for carriers was found for South Carolina beyond fuel tax reported on the IFTA return.
Good to know
- Since May 4, 2026, IFTA returns must be submitted online or mailed to MCS Headquarters; branch offices no longer process IFTA returns or payments.
IFTA basics for South Carolina carriers
- You need an IFTA license if your state is your base jurisdiction and you operate a qualified motor vehicle in two or more member jurisdictions: 2 axles over 26,000 lbs, 3 or more axles, or a combination over 26,000 lbs.
- The license is renewed every year and each qualified vehicle carries two decals.
- Late returns: $50 or 10% of delinquent taxes, whichever is greater, plus interest.
- Keep trip records and fuel receipts for 4 years.
- Tax rates change quarterly and are published in the IFTA, Inc. tax rate matrix.
File for every South Carolina carrier from one board.
Sources for this page
This summary is for orientation only and is not tax advice. Rules and rates change; always confirm with South Carolina Department of Motor Vehicles, Motor Carrier Services.