S.C. Code Ann. § 12-28-1125
(B) This section does not apply to a person who:
(2) imports nonexempt taxable motor fuels meeting the following conditions:
(C) A person desiring to import taxable motor fuel to a destination in this State from another specific terminal source state, and who has not entered into an agreement to prepay this state's taxable motor fuel tax to the supplier or permissive supplier with respect to the imports, shall obtain a valid:
(D) The person described in subsection (C) shall: