Sales and use tax guide for automobile and truck dealers
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South Carolina Department of Revenue Policy Division
SubjectSales 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
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.
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|Publisher||South Carolina State Library|
|Digital Collection||South Carolina State Documents Depository|
|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.|
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