(A) Each person who engages in the business of selling taxable motor fuel at wholesale or retail or storing or distributing taxable motor fuel for resale within this State first shall obtain a fuel vendor license which is operative for all locations controlled or operated by that licensee in this State or in any other state from which the person removes fuel for delivery and use in South Carolina.
(B) Each fuel vendor shall maintain detailed records of all purchases and sales for no less than three years.
(C) All fuel vendor records must be maintained in English and Arabic numerals or acceptable to electronic formats.
(D) Each fuel vendor shall make an annual report of taxable gallons sold at retail by county in accordance with Section 12-28-1390.
(E) In its discretion, the department may exempt from subsection (A) persons who possess a valid supplier, terminal operator, transporter, importer, tank wagon operator, or exporter license. The fee for the fuel vendor license is fifty dollars.