Is Biodiesel subject to the motor fuel user fee?
Yes. Effective July 1, 2006 biodiesel was included in the definition of diesel fuel and is subject to the motor fuel user fee and other applicable fees in the same manner as diesel. South Carolina manufacturers/producers of the biodiesel and importers of biodiesel are required to obtain the appropriate license and remit the motor fuel user fee and other applicable fees directly to the Department of Revenue.