South Carolina Code of Regulations — Chapter 117 (Revenue)

S.C. Code Regs. 117-320.2 — Vehicles Replaced under Insurance Contracts

The use tax is due by the insured, measured by the purchase price of vehicles acquired out-of-state,
whether acquired by the insured or the insurer under the terms of an insurance policy to replace
destroyed or stolen vehicles.

Last amended: Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.

Source: official text