South Carolina (SC) Trucking Compliance: Filings, Registrations & Permits
South Carolina motor carriers must keep their federal filings current (USDOT/MCS-150, UCR, IFTA, IRP, and Form 2290 HVUT) and register apportioned or in-state plates through the SC Department of Motor Vehicles, with fuel tax handled by the SC Department of Revenue. South Carolina has no statewide weight-distance or highway-use mileage tax, so IFTA fuel reporting and standard registrations cover most carriers.
South Carolina-specific requirements
What makes South Carolina relatively simple is what it does NOT have: unlike New York (NY HUT), Kentucky (KYU), New Mexico, and Oregon, South Carolina imposes no separate weight-distance or highway-use mileage tax on top of IFTA, so there is no extra per-mile tax return for South Carolina miles. The notable South Carolina quirk is that, unlike most states, both IFTA fuel tax and IRP apportioned registration are administered by the same agency, the SC DMV's Motor Carrier Services division, rather than splitting fuel tax to the Department of Revenue. South Carolina also assesses a property-tax-style annual fee on commercial motor vehicles through a centralized Commercial Motor Vehicle (CMV) program tied to registration, so heavy interstate trucks pay that in-lieu road-use fee with their plates rather than to individual counties. If you run into NY, KY, NM, or OR, you will still owe those states' weight-distance taxes even though South Carolina itself does not charge one. South Carolina ports (notably the Port of Charleston) generate heavy drayage traffic, but routine highway operation does not require crossing fixed port-of-entry inspection stations the way some western states do.