S.C. Code Regs. 117-1450 — Motor Fuel Tax-LP Gas

When LP gas is used as a fuel in motor vehicles that are operated on the public highways and the
amount of LP gas thus used cannot be determined using any other method, the following miles per
gallon will be used for computing taxable gallons on the following specified types of vehicles:
(1) Transport tractors that pull trailer type vehicles and trucks with more than two axles-three
miles per gallon.
(2) Tank wagons and two-axle vehicles, one ton and over-five miles per gallon.
(3) Trucks less than one ton and passenger vehicles-ten miles per gallon.
The above miles per gallon schedule is to be used to determine the tax liability only when LP gas is
used from the cargo supply tank to propel a vehicle. When a separate supply tank is connected to the
engine of a motor vehicle, the tax is due on the actual number of gallons of fuel placed into the tank.
It is absolutely necessary for taxpayers, paying tax on a mileage basis, to keep accurate records of the
miles driven and to keep their speedometers in good working condition.