Form L-2087 "Application for Refund of User Fee Paid on Motor Fuel (Diesel, Gasoline, Lp) Used in Trucking Equipment as Authorized by Section 12-28-710 (A)(7)" - South Carolina

What Is Form L-2087?

This is a legal form that was released by the South Carolina Department of Revenue - a government authority operating within South Carolina. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 9, 2018;
  • The latest edition provided by the South Carolina Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form L-2087 by clicking the link below or browse more documents and templates provided by the South Carolina Department of Revenue.

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Download Form L-2087 "Application for Refund of User Fee Paid on Motor Fuel (Diesel, Gasoline, Lp) Used in Trucking Equipment as Authorized by Section 12-28-710 (A)(7)" - South Carolina

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STATE OF SOUTH CAROLINA
1350
DEPARTMENT OF REVENUE
L-2087
APPLICATION FOR REFUND OF USER FEE PAID ON MOTOR FUEL
(DIESEL, GASOLINE, LP) USED IN TRUCKING EQUIPMENT AS
(Rev. 1/9/18)
dor.sc.gov
AUTHORIZED BY SECTION 12-28-710 (A)(7)
4169
Name and Address of Applicant
File Number
Name
SSN/FEIN
Street or P.O. Box
City
State
Zip
Period Covered
E-mail:
Choose one fuel type:
Gasoline
Diesel
LP
Section A:
Column 1
Column 2
Column 1 x Column 2
Number of
Type of
Type of
Gallons Used
Exempt
Gallons
Vehicles
Equipment
Fuel
In SC
%*
Exempt
Bulk Feed Trucks
15%
Milk Tank Trucks
30%
Concrete Mixers
30%
Boom Trucks/Block Trucks
20%
23%
Dump Trucks
15%
Dump Trailers
Tank Trucks
24%
Tank Transport
15%
41%
Sanitation Compacting Vehicle
Other:
(
See Reverse for Type and Percentage.)
Other:
(
See Reverse for Type and Percentage.)
Section B: Total Exempt Gallons. Add exempt gallons for all equipment.
Section C: Refund Before Sales Tax. Multiply the total exempt gallons from Section B by user fee
rate (see instructions).
Section D: Total Price of Fuel. Multiply the gallons from Section B, by the average price per gallon.
See instructions #6, #7, and #8.
Paid on Sales Tax Return
Exempt Used
Section E: Sales Tax Due. Multiply Section D by applicable sales tax rate (6%, 7%, etc.).
See instructions #8.
Section F: Refund Due. Subtract Section E from Section C to calculate the refund due.
IMPORTANT: APPLICATION MUST BE SIGNED ON REVERSE SIDE.
Mail to: SC Department of Revenue, P.O. Box 125, Columbia, SC 29214-0400.
41691023
STATE OF SOUTH CAROLINA
1350
DEPARTMENT OF REVENUE
L-2087
APPLICATION FOR REFUND OF USER FEE PAID ON MOTOR FUEL
(DIESEL, GASOLINE, LP) USED IN TRUCKING EQUIPMENT AS
(Rev. 1/9/18)
dor.sc.gov
AUTHORIZED BY SECTION 12-28-710 (A)(7)
4169
Name and Address of Applicant
File Number
Name
SSN/FEIN
Street or P.O. Box
City
State
Zip
Period Covered
E-mail:
Choose one fuel type:
Gasoline
Diesel
LP
Section A:
Column 1
Column 2
Column 1 x Column 2
Number of
Type of
Type of
Gallons Used
Exempt
Gallons
Vehicles
Equipment
Fuel
In SC
%*
Exempt
Bulk Feed Trucks
15%
Milk Tank Trucks
30%
Concrete Mixers
30%
Boom Trucks/Block Trucks
20%
23%
Dump Trucks
15%
Dump Trailers
Tank Trucks
24%
Tank Transport
15%
41%
Sanitation Compacting Vehicle
Other:
(
See Reverse for Type and Percentage.)
Other:
(
See Reverse for Type and Percentage.)
Section B: Total Exempt Gallons. Add exempt gallons for all equipment.
Section C: Refund Before Sales Tax. Multiply the total exempt gallons from Section B by user fee
rate (see instructions).
Section D: Total Price of Fuel. Multiply the gallons from Section B, by the average price per gallon.
See instructions #6, #7, and #8.
Paid on Sales Tax Return
Exempt Used
Section E: Sales Tax Due. Multiply Section D by applicable sales tax rate (6%, 7%, etc.).
See instructions #8.
Section F: Refund Due. Subtract Section E from Section C to calculate the refund due.
IMPORTANT: APPLICATION MUST BE SIGNED ON REVERSE SIDE.
Mail to: SC Department of Revenue, P.O. Box 125, Columbia, SC 29214-0400.
41691023
L-2087 REFUND APPLICATION INSTRUCTIONS
Choose one fuel type per application.
You must apply for refund within three years from the purchase date of the fuel.
1.
You may use this application for both gasoline and diesel powered auxiliary equipment. Auxiliary equipment is equipment that
2.
operates off the fuel supply tank of a licensed vehicle.
Copies of your purchase invoices for the motor fuel used during the refund period must be attached to the application. If you
3.
have a computer generated listing the following information must be provided on the listing. Seller's name and address
(city/state), the number of gallons purchased, the type of fuel, and the price per gallon. Original purchase invoices should be
retained for a three year period for audit purposes.
The purchaser's name on the invoice must be the same as the name on the refund application.
4.
Complete Section A through Section C to determine your refund amount. All information must be provided. Additional
5.
Equipment types and allowable exempt percentages* are listed below:
Sanitation Dump Trailers -
15%
Lime Spreader -
15%
Line Trucks, Digger/Derrick, Aerial Lift Trucks -
20%
Wrecker -
10%
Fire Trucks -
48%
Semi-wrecker -
35%
Mobile Cranes -
42%
Car Carrier w/Hydraulic Winch -
10%
Super Sucker -
90%
Pneumatic Tank Trucks -
15%
Truck Mounted/Tree Spade-
20%
Refrigeration Trucks -
15%
*Exempt percentage amounts apply to all refund requests received by the Department on or after October 1, 1994.
Effective Dates of Motor Fuel User Fee Increase
Motor Fuel User Fee
Prior to July 1, 2017
0.16
July 1, 2017 - June 30, 2018
0.18
July 1, 2018 - June 30, 2019
0.20
July 1, 2019 - June 30, 2020
0.22
July 1, 2020 - June 30, 2021
0.24
July 1, 2021 - June 30, 2022
0.26
July 1, 2022
0.28
To calculate the average price per gallon needed in Section D, use the price of the product only. Do not include the $0.16 state
6.
user fee or the federal tax. If you have more than one invoice, you may use up to six invoices to calculate an average price per
gallon. Round the price per gallon to two decimal places. Then multiply the average price per gallon by the exempt gallons
from Section B to calculate the total price of the fuel.
If you are paying the sales tax on your sales tax return or the non-highway gallons were for a sales tax exempt use, then you
7.
should check the proper block in Section D and list your sales tax number or exemption certificate number in the block
provided for Section D.
8.
Use the sales tax rate of the county in which you are located or other applicable rate wherever tangible personal property was
delivered. Out of state locations should use the state's basic sales tax rate. The state's basic sales tax rate is six percent (6%).
Currently, some counties impose a local sales and use tax of varying rates in addition to the state's basic rate. To verify a
county's tax rate or determine if a county's tax rate has changed, visit our website www.dor.sc.gov
Calculate the refund due by subtracting the sales tax in Section E from the amount of refund in Section C.
Social Security Privacy Act Disclosure
It is mandatory that you provide your social security number on this tax form, if you are an individual. 42 U.S.C 405(c)(2)(C)(i) permits a state to
use an individual's social security number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any
person required to make a return to the SC Department of Revenue shall provide identifying numbers, as prescribed, for securing proper
identification. Your social security number is used for identification purposes.
The Family Privacy Protection Act
Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department of Revenue is limited to the
information necessary for the Department to fulfill its statutory duties. In most instances, once this information is collected by the Department, it is
protected by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents
such information from being used by third parties for commercial solicitation purposes.
The application must be signed. Please call (803) 896-1990 for assistance. Mail the application and copies of the
invoices to: SC Department of Revenue, P.O. Box 125, Columbia, SC 29214-0400.
When signing this form, it is important that the information contained in your report be correct and complete. To
wilfully furnish a false or fraudulent statement to the Department is a crime.
Name (Print)
Signature
Date
41692021
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