South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-36-930

Sale of motor vehicle to resident of another state

# (A)

The tax imposed by this article on sales of motor vehicles, as defined in Section 56-1-10, trailers, semitrailers, or pole trailers of a type to be registered and licensed, to a resident of another state, is the lesser of:

# (1)

an amount equal to the sales tax, which would be imposed in the purchasers state of residence; or

# (2)

the tax that would be imposed under this chapter.

# (B)

At the time of the sale, the seller shall:

# (1)

obtain from the purchaser a notarized statement of the purchasers intent to license the vehicle, within ten days, in the purchasers state of residence; and

# (2)

retain a signed copy of the notarized statement. The purchaser shall give a copy to the sales tax agency of the purchasers state of residence.

# (C)

No tax is due if a nonresident will not receive credit in his state of residence for sales tax paid to this State under this section.

Last amended: 1990 Act No. 612, Part II, SECTION 74A; 1992 Act No. 361, SECTION 16(D).

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