Form L-2114 - Fuel Vendors Annual Return (Page 2 of 2) in pdf

INSTRUCTION FOR L-2114

ANNUAL GASOLINE SALES AT RETAIL BY COUNTY RETURN

Report Gasoline Only - Do not include Diesel Fuel

The information below should help you to determine which gasoline gallons you should be responsible for reporting on the

fuel vendor's annual return. The fuel vendor return accounts for gasoline sold for retail by your company. It also accounts

for the gasoline you sell to customers that are not licensed as fuel vendors but they are selling the gasoline at retail to the

general public. Do not include diesel fuel in the gallons reported on this return.

Special Note For Licensed Terminal Suppliers: Use schedule 5A of the suppliers return to determine which gallons to

report. Some customers listed on 5A may be fuel vendors but they do not have the eligible purchaser status. Call this

office if you need to verify that a customer is a fuel vendor.

Due Date and Penalties

The return is to cover the calendar year. A return is due on February 28th of the next year.

A return must be filed even if there were no gasoline gallons to report.

A $500.00 failure to comply penalty will be assessed if a return is not filed.

Gasoline Gallons to be reported

You should first determine if you are selling the gasoline to another fuel vendor. If the sale is to a fuel vendor, you

should not include the gallons on your return. To determine if your customer is a fuel vendor, you should check with

your customer. They should know if they are licensed and if they will be filing a fuel vendor annual return. You may

call this office to verify if a customer is a licensed fuel vendor.

If the sale of the gasoline is to a customer that is not a licensed fuel vendor, then you need to determine if your

customer will be selling the gasoline primarily at retail to the general public or if your customer is a non-retail end

user.

If your customer primarily makes retail sales, then you would include all gasoline sold to that customer on your

return.

Gasoline Gallons not to be reported

If your customer is a non-retail end user such as a farmer, construction company, trucking company, or the U. S.

Government you would not include the gallons of gasoline on the return.

Be sure to sign and date your return. Also keep a copy for your records.

Significant change from prior year - Explanation:

If your gallons increased more than 15% from last year, please provide an explanation i.e. - opened new stores, added

new customers, natural growth of business:

If your gallons decreased more than 15% from last year, please provide an explanation i.e. - closed stores, sold

business, lost customers - natural decrease of business.

If you need additional information email us at motfuellic@dor.sc.gov or call our office at (803) 896-1990.

L-2114 I

44621019

(Rev. 10/1/14) 4462

Form L-2114 - Fuel Vendors Annual Return Page 2