South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-2600 — Motor carriers exempt from ad valorem taxes

Motor carriers, as defined in Section 12-37-2810, are exempt from ad valorem taxes imposed pursuant to this chapter on large commercial motor vehicles and buses.

Last amended: 2017 Act No. 40 (H.3516), SECTION 8.I, eff January 1, 2019. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections

Source: official text