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SC revenue ruling #23-3
South Carolina Department of Revenue
South Carolina Department of Revenue
Files
Abstract
In Jack's Custom Cycles, Inc. v. S.C. Dep't of Revenue, 439 S.C. 35, 885 S.E.2d 433 (Ct. App. 2023), reh'g denied (Apr. 26, 2023), the South Carolina Court of Appeals held that the term “motor vehicle” includes certain vehicles that the Department of Revenue previously excluded from the maximum tax provisions in S.C. Code Ann. § 12-36-2110. The purpose of this advisory opinion is to update guidance concerning which vehicles are motor vehicles subject to the partial tax exemption pursuant to S.C. Code Ann. § 12-36-2110. This document is concerning motor vehicles, motorcycles, recreational vehicles, and self-propelled light construction equipment (sales and use tax).
Issue Date
9/26/2023
Keywords
Automobiles--Taxation, Motorcycles--Taxation, Sales tax--South Carolina
Type
Text
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