SC INFORMATION LETTER #17-10 (Revised)

Abstract

The Department of Revenue, in coordination with the Department of Motor Vehicles, has prepared several charts to assist dealers and other retailers in determining: (1) whether the sale is subject to the new infrastructure maintenance fee or the sales and use tax; (2) whether to remit the infrastructure maintenance fee to the Department of Motor Vehicles or remit the sales and use tax on sales to nonresidents to the Department of Motor Vehicles or the Department of Revenue; and (3) the rate of the infrastructure maintenance fee or the sales and use tax. Attached are three charts that address categories of sales, with each chart providing information concerning the type of vehicle, the fee or tax that applies to the transaction, the fee or tax rate, and the maximum fee or tax.