Car sales tax in South Carolina
South Carolina: Infrastructure Maintenance Fee (5% of the price, max $500); no separate local tax on vehicles.
On a $30,000 used car from a dealer with no trade-in, the tax is $500.00 and all taxes and government fees come to about $555.00.
Trade-in: a trade-in does not lower the tax on this example. Private sale ($15,000): tax $500.00.
Estimate of government charges. Your DMV, tax office or county calculates the final amount.
Your own numbers
Set up for: buying from a dealer in South Carolina · Different situation?
Every line on a $30,000 dealer purchase
| Line | Group | Amount | Set by |
|---|---|---|---|
| Infrastructure Maintenance Fee (5% of the price, max $500) | State & local tax | $500.00 | South Carolina Department of Motor Vehicles |
| Title | Title | $15.00 | South Carolina Department of Motor Vehicles |
| Biennial registration, most passenger cars (owner under 64) | Registration & plates | $40.00 | South Carolina Department of Motor Vehicles |
| County vehicle property tax | Yearly taxes | you fill in | South Carolina Department of Motor Vehicles |
How South Carolina taxes a car purchase
- Trade-in: Gross proceeds exclude the trade-in value; for private sales, fair market value is defined net of any trade-in.
- Private sale: Fair market value = total purchase price less trade-in, OR the national used-value guide value adopted by SCDMV less trade-in. Capped at $500.
- Bought in another state: An SC resident buying out of state and registering first in SC pays the IMF (5%, max $500) to SCDMV if the dealer doesn't collect it. If the vehicle was first titled/registered in another state, the flat $250 IMF applies instead. The private-sale exclusion covers items where a sales or use tax has been paid on the transaction; no general credit rule for dealer purchases was found.
- Local tax: No state or local sales tax on vehicles that pay the IMF.
Exemptions (check the official rule before relying on one)
- Immediate family and inheritance transfers (non-dealer):
- Nonresident military buying in SC: Sales of motor vehicles (excluding trucks) to nonresident military members stationed in SC are exempt from sales tax; SCRA also covers spouses.
- Active-duty military moving in: The $250 new-resident IMF does not apply to active-duty members, spouses and dependents.
Dealer fees
Doc, processing and prep fees are set by the dealer, not the state. No hard cap. Dealers must file their closing fee with the SC Department of Consumer Affairs; a fee up to $225 is deemed approved, a higher fee may be reviewed for reasonableness. The fee must be disclosed on the contract, posted in the dealership and shown in vehicle ads.
Sources
- South Carolina Department of Motor Vehicles: Fees
- South Carolina Department of Motor Vehicles: Moving To SC - Vehicle
- South Carolina Department of Revenue: SC Revenue Ruling #18-1: Motor Vehicles, Motorcycles, Trailers ... (Sales and Use Tax / IMF) (PDF)
- South Carolina Code of Laws (scstatehouse.gov): Title 56 Chapter 3 - Registration and Licensing of Motor Vehicles (incl. 56-3-210, 56-3-620, 56-3-627, 56-3-645, 56-3-660, 56-3-840)
- South Carolina Code of Laws (scstatehouse.gov): Title 37 Chapter 2 - Credit Sales (incl. 37-2-307 closing fees)
FAQ
How much is the sales tax on a car in South Carolina?
Infrastructure Maintenance Fee (5% of the price, max $500); no separate local tax on vehicles. On a $30,000 used car from a dealer that is $500.00 in tax (estimate).
Does South Carolina charge tax on the price minus the trade-in?
Gross proceeds exclude the trade-in value; for private sales, fair market value is defined net of any trade-in.
Do you pay sales tax on a private car sale in South Carolina?
Fair market value = total purchase price less trade-in, OR the national used-value guide value adopted by SCDMV less trade-in. Capped at $500.
What if I buy a car in another state and register it in South Carolina?
An SC resident buying out of state and registering first in SC pays the IMF (5%, max $500) to SCDMV if the dealer doesn't collect it. If the vehicle was first titled/registered in another state, the flat $250 IMF applies instead. The private-sale exclusion covers items where a sales or use tax has been paid on the transaction; no general credit rule for dealer purchases was found.
Is there a cap on dealer doc fees in South Carolina?
Doc, processing and prep fees are set by the dealer, not the state. No hard cap. Dealers must file their closing fee with the SC Department of Consumer Affairs; a fee up to $225 is deemed approved, a higher fee may be reviewed for reasonableness. The fee must be disclosed on the contract, posted in the dealership and shown in vehicle ads.