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Publication

Sales and use tax guide for automobile and truck dealers

South Carolina Department of Revenue Policy Division
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
2022-11-17
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
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
Digitization Specifications
This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.