STATE:

Why NFIB

Take Action

Get Support

Stay Informed

Podcast Podcast

Careers Careers

Join Now

Home / News /

SC Department of Revenue Offers Guidance on Fuel Surcharges, ‘Inflation Fees’

November 4, 2022 Last Edit: June 5, 2025

SC Department of Revenue Offers Guidance on Fuel Surcharges, 'Inflation Fees'

The South Carolina Department of Revenue has issued a pair of reports offering guidance on how small businesses and other retailers should handle fuel surcharges and so-called “inflation fees,” or fees to help offset cost increases caused by inflation or supply chain issues. In the first report, Revenue says that a separately stated “inflation fee,” “convenience fee,” or similar type of fee charged by a retailer as part of the retail sale of tangible personal property generally is subject to state and local sales and use taxes. Click here to learn more. In a draft report issued on Thursday, Nov. 3, the department said fuel surcharges charged by retailers when delivering merchandise should be considered “gross proceeds of sales” or “sales price” and generally are subject to the sales tax as well. Read the draft report here. NFIB State Director Ben Homeyer said, “Higher fuel costs and supply chain issues have forced a lot of small businesses to pass the increase along to their customers in the form of extra fees. It’s important for small business owners to understand the rules to avoid problems down the road.”

Topics:

Taxes

State:

South Carolina

Get to know NFIB

NFIB is a member-driven organization advocating on behalf of small and independent businesses nationwide.

Learn More

May 15, 2026

NFIB: Small Business Owners Thank Kemp, General Assembly for Suspending Fuel Tax

It will follow a suspension that expires on May 19.

Casually Dressed Business Team Working At Desks In Modern Open Plan Office

May 14, 2026

NFIB Thanks Lawmakers for Passing Personal Property Tax Reform

The legislation will ease the financial burden on Main Street businesses.

May 13, 2026

Small Businesses: Suspend Federal Gas Tax

WASHINGTON, D.C. (May 13, 2026) – The rising cost of energy has an immense impact on small business owners, according to research conducted earlier this year, …

The capital building in Madison Wisconsin at dusk

May 13, 2026

NFIB Supports Tax Relief in Wisconsin

Bipartisan deal in Wisconsin will return state’s surplus to taxpayers

SC Department of Revenue Offers Guidance on Fuel Surcharges, 'Inflation Fees'

Related Articles