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Sales and Use Tax Guide for Automobile and Truck Dealers
South Carolina Department of Revenue Policy Division
South Carolina Department of Revenue Policy Division
Files
Abstract
The purpose of this guide is to provide information specific to automobile and truck dealers, including motor vehicle transactions involving sales of motor vehicles to nonresidents, leases, short-term rentals, maximum tax provisions, loaner cars, repairs and other issues. This guide is divided into the following sections: Responsibility of the Dealer ; Sales, Leases, and Rentals of Motor Vehicles, Trailers and Semitrailers ; Repairs of Motor Vehicles, Trailers and Semitrailers ; Gross Proceeds of Sales – The Measure of the Tax.
Issue Date
2025-12-29
Keywords
Sales tax--South Carolina--Handbooks, manuals, etc., Use tax--South Carolina--Handbooks, manuals, etc., Automobiles--Taxation--Law and legislation--South Carolina, Trucks--Taxation--Law and legislation--South Carolina
Type
Text
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.
Digitization Specifications
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