Sales and use tax guide for automobile and truck dealers

South Carolina Department of Revenue Policy Division

dc.creator	South Carolina Department of Revenue Policy Division
dc.date.accessioned	2023-01-10T15:58:08Z
dc.date.available	2023-01-10T15:58:08Z
dc.date.issued	2022-11-17
dc.identifier.uri	https://dc.statelibrary.sc.gov/handle/10827/47427
dc.description.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.
dc.format	application/pdf
dc.format.medium	Document
dc.language	English
dc.publisher	South Carolina State Library
dc.relation.ispartof	South Carolina State Documents Depository
dc.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))
dc.subject	Sales tax--South Carolina--Handbooks, manuals, etc.
dc.subject	Use tax--South Carolina--Handbooks, manuals, etc.
dc.subject	Automobiles--Taxation--Law and legislation--South Carolina
dc.subject	Trucks--Taxation--Law and legislation--South Carolina
dc.title	Sales and use tax guide for automobile and truck dealers
dc.type	Text
sd.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.