0301. GASOLINE TAX:
A tax levied upon gasoline sold or used in South Carolina. Collection made from wholesalers of gasoline based upon their sales volume. Title 12, Chapter 27, 1976 Code as amended.

0302. SPECIAL FUEL TAX:
A tax levied upon fuels other than gasoline used by motor carriers upon the highways of the State. The tax is collected from wholesalers of the fuel based upon their sales volume. Title 12, Chapter 29, 1976 Code as amended.

0303. TOBACCO PRODUCTS/PLAYING CARD TAX:
License fee and tax levied upon and collected from wholesalers of tobacco products and playing cards. Section 12-21-620, 12-21-630 and 12-21-660, 1976 Code.

0305. ALCOHOLIC LIQUORS TAX:
A tax levied upon and collected from wholesalers of alcoholic beverages based upon the volume of sales in the State. Title 12, Chapter 33, 1976 Code as amended.

0306. BEER AND WINE TAX:
A tax levied upon beer and wine sold in the State. Collections are made from wholesalers of beer and wine based upon their sales volume. Title 12, Chapter 21, Article 7, 9, and 11, 1976 Code as amended.

0307. SOFT DRINKS TAX:
A tax levied upon soft drinks manufactured by bottlers and sold in the State. Also, a tax on syrups, powders and bases used in manufacturing soft drinks. Title 12, Chapter 21, Article 13, 1976 Code as amended.

0308. GASOLINE TAX - COUNTY:
To record the one cent per gallon gasoline tax each month for counties. The money is disbursed to the counties from the appropriation for Aid to Subdivisions. Section 12-27-380, 1976 Code as amended.

0309. GASOLINE TAX - COUNTY WATERCRAFT:
To record one-half of one-percent of the proceeds from the gasoline tax imposed pursuant to Section 12-27-230, 1976 Code as amended. The funds are transferred each month to the Department of Natural Resources for distribution to the counties based upon the number of boats or other water-craft registered in each county. Section 12-27-390, 1976 Code as amended.

0310. PETROLEUM INSPECTION TAX:
Fee of one-fourth cent per gallon collected by the Department of Revenue to provide funding for inspection, testing and analyzing petroleum products and other general state purposes. Section 39-41-120, 1976 Code.

0312. EXCISE TAX - CASUAL SALE:
An excise tax levied for the issuance of every certificate of title or proof of ownership for every motor vehicle, motorcycle, boat, motor, and airplane which is required to be registered and licensed by law upon which no sales or use tax has been paid. Tax for motor vehicles collected by the Department of Revenue. Section 12-35-170, 1976 Code.

0317. GASOLINE TAX - ECONOMIC DEVELOPMENT:
A tax levied upon gasoline sold or used in South Carolina. Upon reaching $10,000,000 each fiscal year, this tax is no longer collected and the revenue is disbursed to the Strategic Highway Program.

0318. IFTA REVENUE
The International Fuel Tax Agreement is an agreement with other states concerning fuel tax for motor carriers. Department of Public Safety will collect fuel tax revenues and disburse refunds to other states\out of state carriers based on a fuel consumption formula.

0325. CONTROLLED SUBSTANCE TAX:
A tax imposed on marijuana and controlled substances. Section 12-21-5090, 1976 Code as amended.