S.C. Code Ann. § 12-28-110 – Definitions

As used in this chapter:

(1) "Alternative fuel" means a liquefied petroleum gas, compressed natural gas product, or a combination of liquefied petroleum gas and a compressed natural gas product 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.
(2) "Blend stock" includes any petroleum product component of gasoline, such as naphtha, reformate, or toluene, that can be blended for use in a motor fuel. However, it does not include any substance that ultimately is used for consumer nonmotor fuel use and is sold or removed in drum quantities 55 gallons or less at the time of the removal or sale.
(3) "Blended fuel" means a mixture composed of gasoline or diesel fuel and another liquid, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle.
(4) "Blender" includes a person who produces blended motor fuel outside the bulk transfer/terminal system.
(5) "Blending" means the mixing of one or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use or otherwise sold for use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. It does not include blending that occurs in the process of refining by the original refiner of crude petroleum or the blending or products known as lubricating oil and greases.
(6) "Bulk end user" means a person who receives into the person's own storage facilities in transport truck lots of taxable motor fuel for the person's consumption.
(7) "Bulk plant" means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack.
(8) "Bulk transfer" means a transfer of motor fuel from one location to another by pipeline tender or marine delivery within bulk transfer/terminal system.
(9) "Bulk transfer/terminal system" means the motor fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Gasoline in a refinery, pipeline, vessel, or terminal is in the bulk transfer/terminal system. Taxable motor fuel in the fuel supply tank of an engine, or in a tank car, rail car, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system.
(10) "Director" mean the administrative head of the Department of Revenue or his designee.
(11) "Dead storage" is the amount of taxable motor fuel that will not be pumped out of a storage tank because the motor fuel is below the mouth of the draw pipe. For this purpose, a dealer may assume that the amount of motor fuel in dead storage is two hundred gallons for a tank with a capacity of ten thousand gallons or less and four hundred gallons for a tank with a capacity of more than ten thousand gallons.
(12) "Delivery" means the placing of taxable motor fuel or any liquid into the fuel tank of a motor vehicle.
(13) "Department" means the South Carolina Department of Revenue.
(14) "Destination state" means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use.
(15) "Diesel fuel" means a liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. A liquid meets this requirement if, without further processing or blending, the liquid has practical and commercial fitness for use in the propulsion engine of a diesel-powered highway vehicle. However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the propulsion engine of a diesel-powered highway vehicle. "Diesel fuel" does not include jet fuel if the buyer is registered to purchase jet fuel subject to federal taxes applicable to jet fuel and the seller obtains certification of that fact satisfactory to the Internal Revenue Service before making the sale.
(16) "Diesel-powered highway vehicle" means a motor vehicle operated on a highway that is propelled by a diesel-powered engine.
(17) "Distributor" means a person who acquires motor fuel from a supplier or from another distributor for subsequent sale or use.
(18) "Dyed diesel fuel" means diesel fuel that is required to be dyed under United States Environmental Protection Agency and Internal Revenue Service rules or pursuant to other requirements subsequently set by the agency or service including any invisible marker requirements.
(19) "Eligible purchaser" means a person who has been authorized by the department pursuant to Section 12-28-930 to make the election under Section 12-28-925.
(20) "Enterer" includes a person who is the importer of record under federal customs law with respect to taxable motor fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of taxable motor fuel entered into this State, the owner of the diesel fuel at the time it is brought into South Carolina is the enterer.
(21) "Entry" means the importing of taxable motor fuel into this State. However, if taxable motor fuel is brought into this State in the fuel tank of a motor vehicle, it is not deemed to be an "entry" if it is not removed from the fuel tank except as used for the propulsion of that motor vehicle, except to the extent that taxable motor fuel was acquired tax-free for export or a refund of tax was claimed as a result of exportation from the state from which that taxable motor fuel was transported into South Carolina.
(22) "Ethanol" means "fuel grade ethanol".
(23) "Export" means to obtain motor fuel in this State for sale or other distribution in another state. In applying this definition, motor fuel delivered out-of-state by or for the seller constitutes an export by the seller and motor fuel delivered out-of-state by or for the purchaser constitutes an export by the purchaser.
(24) "Exporter" means a person, other than a supplier, who purchases taxable motor fuel in this State for the purpose of transporting or delivering the fuel to another state or country.
(25) "Fuel grade ethanol" means American Society for Testing and Materials standard in effect January 1, 1995, and successor rules, as the D-4806 specification for denatured fuel grade ethanol for blending with gasoline for use as automatic spark-ignition engine fuels.
(26) "Fuel transportation vehicle" means a vehicle designed for highway use which also is designed or used to transport taxable motor fuels and includes transport trucks and tank wagons.
(27) "Gasohol" means blended fuel composed of gasoline and fuel alcohol.
(28) "Gasoline" means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel. It does not include a product sold as a product other than gasoline and has an American Society for Testing Materials octane number of less than seventy-five as determined by the "motor method" and does not include aviation gasoline if the buyer is registered to purchase aviation gasoline free of tax and the seller obtains certification of that fact satisfactory to the Department before making the sale.
(29) "Gasoline blend stocks" includes any petroleum product component of gasoline, such as naphtha, reformate, or toluene, that can be blended for use in a motor fuel. However, it does not include any substance that ultimately is used for consumer nonmotor fuel use and is sold or removed in drum quantities fifty-five gallons or less at the time of the removal or sale.
(30) "Gross gallons" means the total, measured product, exclusive of temperature or pressure adjustments, considerations or deductions, in United States gallons.
(31) "Heating oil" means a taxable motor fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes.
(32) "Highway vehicle" means a self-propelled vehicle that is designed for use on a highway.
(33) "Import" means to bring motor fuel into this State for sale, use, or storage by any means of conveyance other than in the fuel supply tank of a motor vehicle. In applying this definition, motor fuel delivered into this State from out-of-state by or for the seller constitutes an import by the seller, and motor fuel delivered into this State from out-of-state by or for the purchaser constitutes an import by the purchaser.
(34) "Import verification number" means the number assigned by the department or its delegate or appointee with respect to a single transport truck delivery into this State from another state upon request for an assigned number by an importer or the transporter carrying taxable motor fuel into this State for the account of an importer.
(35) "In this State" means the area within the borders of South Carolina including all territories within the borders owned by or added to the United States of America.
(36) "Invoiced gallons" means the gallons actually billed on an invoice in payment to a supplier.
(37) "K-1 kerosene" means burner fuel designed for unvented space heaters which meets American Society for Testing Materials standard D-3699, in effect January 1, 1995, and successor rules, as the specification for #1-K kerosene.
(38) "Liquid" means a substance that is liquid in excess of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds a square inch absolute.
(39) "Motor fuel" means gasoline, diesel fuel, and blended fuel.
(40) "Motor fuel transporter" means a person who transports motor fuel by transport truck or railroad tank car.
(41) "Motor vehicle" means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's mobile use on highways. It does not include:
1. (a) farm machinery including machinery designed for off-road use but capable of movement on roads at low speeds;
2. (b) a vehicle operated on rails; or
3. (c) machinery designed principally for off-road use.
(42) "Net gallons" means the remaining product, after all considerations and deductions have been made, measured in United States gallons, corrected to a temperature of sixty degrees Fahrenheit, thirteen degrees Celsius, and a pressure of fourteen and seven-tenths pounds a square inch, the ultimate end amount.
(43) "Permissive supplier" means a person who does not meet the geographic jurisdictional connections to this State required of a supplier as defined in Section 12-28-920(A), but who:
1. (a) is a position holder in a federally qualified terminal located outside this State; or
2. (b) acquires a product in out-of-state terminals from a position holder in a transaction that otherwise qualifies as a two-party exchange under Section 12-28-110(63); and under this subitem and subitem (a);
3. (c) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system.
(44) "Person" means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the State, a political subdivision or any other entity, group, or syndicate.
(45) "Position holder" means the person who holds the inventory position in motor fuel in a terminal, as reflected on the records of the terminal operator. A person holds the inventory position in motor fuel when that person has a contract with the terminal operator for the use of storage facilities and terminaling services for fuel at the terminal. The term includes a terminal operator who owns fuel in the terminal.
(46) "Public highway" means the entire width between boundary lines of each publicly maintained way in this State, including streets and alleys in municipalities, when any part of the way is open to the public use for vehicle travel.
(47) "Qualified terminal" means a qualified terminal as defined under Internal Revenue Code, regulation, and practices and which has been assigned a terminal control number by the Internal Revenue Service.
(48) "Rack" means a mechanism for delivering motor fuel from a refinery, a terminal, or a bulk plant into a railroad tank car, a transport truck, or another means of bulk transfer outside of the bulk transfer/terminal system.
(49) "Refiner" means a person who owns, operates, or otherwise controls a refinery within the United States.
(50) "Refinery" means a facility used to produce taxable motor fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which taxable motor fuel may be removed by pipeline, by vessel, or at a rack.
(51) "Removal" means a physical transfer other than by evaporation, loss, or destruction of taxable motor fuel from a terminal, manufacturing plant, customs custody, pipeline, marine vessel including barges and tankers, refinery, or any receptacle that stores taxable motor fuel.
(52) "Retailer" means a person who engages in the business of selling or distributing to the end user within this State.
(53)
1. (a) "Supplier" means a person who meets all the following conditions:
  1. (i) is subject to the general taxing jurisdiction of this State;
  2. (ii) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system; and
  3. (iii) is one of the following:
    1. is the "position holder" in a terminal or refinery in this State;
    2. imports taxable motor fuel into this State from a foreign country;
    3. acquires taxable motor fuel from a terminal or refinery in this State from a position holder pursuant to a "two-party exchange";
    4. is the position holder in a terminal or refinery outside this State with respect to taxable motor fuel which that person imports into this State on his account.
2. (b) A terminal operator is not considered a supplier merely because the terminal operator handles taxable motor fuel consigned to it within a terminal. When the term "supplier" is used in this chapter other than in this section, it is deemed to also refer the term "permissive supplier" unless provided otherwise.
(54) "Tank wagon" means a straight truck having multiple compartments designed or used to carry liquid motor fuel.
(55) "Taxable motor fuel" means gasoline, diesel fuel, kerosene, and blends of them and any other substance blended with them.
(56) "Terminal" is a storage and distribution facility for taxable motor fuel, supplied by pipeline or marine vessel, which has been registered as a qualified terminal by the Internal Revenue Service.
(57)
1. (a) "Terminal bulk transfers" include, but are not limited to: a marine barge movement of fuel from a refinery or terminal to a terminal;
2. (b) pipeline movements of fuel from a refinery or terminal to a terminal.
3. (c) book transfers of products within a terminal between suppliers before completion of removal across the rack;
4. (d) two-party exchanges between licensed suppliers.
(58) "Terminal operator" is a person who owns, operates, or otherwise controls a terminal and does not use a substantial portion of the taxable motor fuel that is transferred through or stored in the terminal for its own use. "For its own use" means for its own consumption or in the manufacture of products other than motor fuel. A terminal operator may own the taxable motor fuel that is transferred through or stored in the terminal.
(59) "Throughputter" means a person who does all of the following:
1. (a) receives transfer of taxable motor fuel from refiners, importers, terminal operators, or other throughputters;
2. (b) stores the taxable motor fuel in a terminal;
3. (c) owns the taxable motor fuel or holds the inventory position to the taxable motor fuel, as reflected on the records of the terminal operator, at the time of removal or sale from a terminal.
(60) "Transmix" means the buffer or interface between two different products in a pipeline shipment or a mix of two different products within a refinery or terminal that results in an off-grade mixture.
(61) "Transport truck" means a semitrailer combination rig designed or used to transport liquid motor fuel over the highways.
(62) "Transporter" means any operator of a pipeline, barge, railroad or transport truck engaged in the business of transporting taxable motor fuels.
(63) "Two-party exchange" means a transaction in which a product is transferred from one licensed supplier or licensed permissive supplier to another pursuant to an exchange agreement. An exchange agreement means an agreement between a licensed supplier or licensed permissive supplier and another licensed supplier or permissive supplier where one is a position holder in a terminal who agrees to deliver taxable motor fuel to the other party or the other party's customer at the loading rack of the terminal where the delivering party holds an inventory position.
(64) "Ultimate purchaser" means a person who uses taxable motor fuel.
(65) "Ultimate vendor" means a person who sells taxable motor fuel to the user of the fuel, the ultimate purchaser.
(66) "Undyed diesel fuel" means diesel fuel that is not subject to the United States Environmental Protection Agency requirements, or has not been dyed in accordance with Internal Revenue Service Fuel dyeing provisions.
(67) "Vehicle fuel tank" means any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the motor vehicle.
(68) "Wholesaler" means a person who acquires taxable motor fuel from a supplier or from another wholesaler for subsequent sale and distribution at wholesale by tank cars, motor vehicles, or both.