Scroll to History Page
Scroll to Previous Versions Links List
Scroll to Full Text
Download This Bill in Microsoft Word format
Current Status Bill Number:View additional legislative information at the LPITS web site.1216 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20020416 Primary Sponsor:Waldrep All Sponsors:Waldrep Drafted Document Number:l:\council\bills\bbm\9036htc02.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Alternative fuels, motor vehicles powered by; motor fuels tax and user fees History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20020416 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-28-745 SO AS TO EXEMPT RENEWABLE FUEL, WHETHER PURE OR BLENDED WITH TAXABLE FUELS, FROM THE MOTOR FUELS TAX; BY ADDING SECTION 56-3-125 SO AS TO IMPOSE A HIGHWAY USER FEE ON THE ISSUING OF TITLES FOR VEHICLES POWERED BY ALTERNATIVE FUELS EQUAL TO TWO AND ONE-HALF PERCENT OF THE FAIR MARKET VALUE OF THE VEHICLE AND TO PROVIDE FOR THE ADMINISTRATION OF AND USES OF THE FEE AND FOR EXEMPTIONS FROM IT; TO AMEND SECTION 12-28-110, RELATING TO DEFINITIONS FOR PURPOSES OF THE MOTOR FUELS TAX, SO AS TO REVISE EXISTING DEFINITIONS AND INCLUDE NEW DEFINITIONS FOR BIODIESEL FUEL AND RENEWABLE FUEL; TO AMEND SECTION 12-28-310, RELATING TO THE IMPOSITION OF THE MOTOR FUELS TAX, SO AS TO EXTEND THE TAX TO ALL MOTOR FUELS USED TO PROPEL VEHICLES; TO AMEND SECTION 12-28-710, RELATING TO MOTOR FUELS TAX EXEMPTIONS, SO AS TO EXEMPT RENEWABLE FUEL SOLD FROM JULY 1, 2002, THROUGH JUNE 30, 2007; TO AMEND SECTION 12-28-970, RELATING TO THE BACKUP MOTOR FUELS TAX, SO AS TO EXEMPT ALTERNATIVE FUEL POWERED VEHICLES FROM THE TAX IF THE VEHICLE IS SUBJECT TO THE HIGHWAY USER FEE FOR ALTERNATIVE FUELS POWERED VEHICLES; TO AMEND SECTION 12-28-990, RELATING TO THE TAX ON BLENDED FUELS, SO AS TO EXTEND THESE REQUIREMENTS TO RENEWABLE FUELS; AND TO AMEND SECTION 56-3-620, AS AMENDED, RELATING TO MOTOR VEHICLE REGISTRATION FEES, SO AS TO IMPOSE A ONE DOLLAR SOUTH CAROLINA FUEL FREEDOM FEE WHICH MUST BE ADDED TO ALL REGISTRATION FEES AND CREDITED TO THE STATE HIGHWAY FUND.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 7, Chapter 28, Title 12 of the 1976 Code is amended by adding:
"Section 12-28-745. (A) Renewable fuel exempt from tax pursuant to Section 12-28-710(A)(17), whether blended with other fuels or used in its pure state, is fully exempt from taxation and is not subject to the refund procedures contained in this article. If blended with other nonexempt motor fuels, the nonexempt portion of the blended fuel must be taxed as prescribed by law.
(B) The sale of fuels exempt from tax under Section 12-28-710(A)(17) must be documented and reported to the department by the supplier of renewable fuel according to procedures prescribed by the department."
SECTION 2. Article 3, Chapter 3, Title 56 of the 1976 Code is amended by adding:
"Section 56-3-125. (A) In addition to all other fees prescribed by law there is imposed a highway user fee for the issuance of every certificate of title, or other proof of ownership, for every alternative fuel powered highway vehicle. The fee is two and one-half percent of the fair market value of the alternative fuel powered highway vehicle.
(B) Excluded from the fee are:
(1) alternative powered highway vehicles:
(a) transferred to members of the immediate family;
(b) transferred to a legal heir, legatee, or distributee;
(c) transferred from an individual to a partnership upon formation of a partnership, or from a stockholder to a corporation upon formation of a corporation;
(d) transferred to a licensed motor vehicle or motorcycle dealer for the purpose of resale;
(e) transferred to a financial institution for the purpose of resale;
(f) transferred as a result of repossession to any other secured party, for the purpose of resale;
(2) the fair market value of an alternative powered vehicle transferred to the seller or secured party in partial payment;
(3) gross proceeds of transfers of alternative powered highway vehicles exempted by Section 12-36-2120 from the sales or use tax;
(4) alternative powered vehicles, where a highway user fee has been paid on the transaction necessitating the transfer.
(C) The department shall require every applicant for a certificate of title to supply information it considers necessary as to the time of purchase, the purchase price, and other information relative to the determination of fair market value. If the highway user fee is based upon total purchase price as defined in this section, the department shall require a submission of a bill of sale and the signature of the owner subject to the perjury statutes of this State.
(D) The highway user fee created by this section must be submitted to the department at the time of the application for title. Failure to submit the fee voids the application for title. Dealers collecting this fee on behalf of the State may retain five percent of the fees collected to defray administrative costs associated with collection. The department shall transfer all highway user fees collected to the Comptroller General who shall place them into the State Highway Fund of the Department of Transportation.
(E) 'Alternative fuel powered highway vehicle' means a self-propelled vehicle designed for use on a highway which is primarily fueled by alternative fuels as defined in Section 12-28-110(1), or by solar, hydrogen, electric, or other fuels not subject to the motor fuel tax established under Section 12-28-310. The term 'primarily' means more than sixty percent.
(F) 'Dealer' means both 'dealer' and 'wholesaler' as defined in Chapter 15 of this title.
(G) 'Fair market value' means the total purchase price less any trade-in, or the valuation shown in a national publication of used values adopted by the department, less any trade-in.
(H) 'Total purchase price' means the price of a motor vehicle, truck, motorcycle, moped, or other on-road vehicle agreed upon by the buyer and seller with an allowance for a trade-in, if applicable.
(I) 'Immediate family' means spouse, parents, children, sisters, brothers, grandparents, and grandchildren."
SECTION 3. A. Items (1) and (39) of Section 12-28-110 of the 1976 Code are amended to read:
"(1) 'Alternative fuel' means a liquefied petroleum gas, liquefied natural gas, compressed natural gas product, or a combination of liquefied petroleum gas and a compressed natural gas product these products used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. It includes all forms of fuel commonly or commercially known or sold as butane, propane, or compressed natural gas.
(39) 'Motor fuel' means gasoline, diesel fuel, renewable fuel, and blended fuel."
B. Section 12-28-110 of the 1976 Code is amended by adding at the end:
"(69) 'Biodiesel' means vegetable or animal based fuels used as a substitute for diesel fuel.
(70) 'Renewable fuel' means liquid nonpetroleum based fuels that can be placed in vehicle fuel tanks and used as a fuel in a highway vehicle. It includes all forms of fuel commonly or commercially known or sold as biodiesel and ethanol."
SECTION 4. Section 12-28-310 of the 1976 Code is amended to read:
"Section 12-28-310. Subject to the exemptions provided in this chapter, a tax of sixteen cents a gallon is imposed on all gasoline used or consumed in this State and upon all diesel fuel used or consumed in this State and upon all other motor fuels in producing or generating power for propelling motor vehicles. The tax levied on taxable motor fuel pursuant to this chapter is a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the State for the collection of the tax. This section does not affect the method of collecting the tax as provided in this chapter. The tax imposed by this section must be collected and paid at those times, in the manner, and by those persons specified in this chapter. The license tax imposed by this section shall be in lieu of all sales, use, or other excise tax which may otherwise be imposed by any municipality, county, or other local political subdivision of the State."
SECTION 5. Section 12-28-710(A) of the 1976 Code is amended by adding a new item at the end to read:
"(17) renewable fuel sold from July 1, 2002 through June 30, 2007."
SECTION 6. Section 12-28-970 of the 1976 Code is amended by adding:
"(C) The backup tax imposed by this section does not apply to alternative fuel powered highway vehicles otherwise subject to the highway user fee imposed under Section 56-3-125."
SECTION 7. Section 12-28-990(A) of the 1976 Code is amended to read:
"(A) Each person blending untaxed materials, including blendstocks, additives, and fuel grade ethanol renewable fuels with taxable motor fuels as to which tax has been paid or accrued shall remit the tax imposed by this chapter."
SECTION 8. Section 56-3-620 of the 1976 Code, as last amended by Act 63 of 1999, is further amended by adding a new subsection at the end to read:
"(F) A South Carolina Fuel Freedom fee equal to one dollar must be added to all registration fees collected under this section and under Section 56-3-660. Revenue of the South Carolina Fuel Freedom fee must be credited to the State Highway Fund."
SECTION 9. This act takes effect July 1, 2002.
This web page was last updated on
Tuesday, December 8, 2009 at 11:17 A.M.