SC revenue ruling #18-1

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Authors
South Carolina Department of Revenue
Issue Date
2017-07-01
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Keywords
Sales tax--South Carolina , Use tax--South Carolina , Automobiles--Taxation--South Carolina
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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.
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South Carolina State Library
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Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
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