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SC revenue ruling #18-1
South Carolina Department of Revenue
South Carolina Department of Revenue
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Adobe PDF, 172.1 KB
Abstract
South Carolina imposes a sales and use tax on persons engaged in the business of selling tangible personal property at retail, including motor vehicles, motorcycles and trailers. However, effective July 1, 2017, sales on purchases of most motor vehicles, etc. are subject to a new infrastructure maintenance fee instead of a sales and use tax or casual excise tax.
Issue Date
7/1/2017
Keywords
Sales tax--South Carolina, Use tax--South Carolina, Automobiles--Taxation--South Carolina
Type
Text
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