Questions & Answers

What Types of Vehicles are Eligible for the South Carolina Motor Fuel Income Tax Credit?

A qualifying private passenger motor vehicle, for the purposes of the South Carolina Motor Fuel Income Tax Credit, is defined as a:

  • motor vehicle designed, used, and maintained for the transportation of 10 or fewer persons and
  • truck having an empty weight of 9,000 pounds or less and a gross weight of 11,000 pounds or less.

    Based on the above, vehicles that qualify for the credit include cars, minivans, sport utility vehicles, pickup trucks of a certain weight, and motorcycles.

    A motorcycle is a motor vehicle having no more than two permanent functional wheels in contact with the ground or trailer and having a saddle for the use of the rider. A motor cycle three-wheel vehicle or motor-driven cycle registered in South Carolina in the name of the resident taxpayer each qualify for the credit. For the purposes of this credit, a moped did not become an eligible vehicle until November 19, 2018.

    Note: Examples of motorized items that do not qualify for the credit include the following: truck having empty weight over 9,000 pounds and a gross weight over 11,000 pounds, tractor, travel trailer, boat, golf-cart, all-terrain vehicle, or all-electric vehicle.

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