Topic Page
I. Introduction………………………………………………………………………………………………….. 1
II. Sales and Leases of Motor Vehicles, Trailers, and Semitrailers……………………….. 1
A. Sales and Leases by Retailers of Motor Vehicles to Residents and Nonresidents
for Registration or Titling in South Carolina…………………………………………………. 1
B. Sales and Leases by Retailers of Motor Vehicles to Nonresidents for
Registration in their State of Residence………………………………………………………… 1
C. Sales and Leases by Retailers of Trailers and Semitrailers to Residents and
Nonresidents for Registration or Titling in South Carolina……………………………… 2
D. Sales and Leases by a Retailer of Trailers and Semitrailers to Nonresidents for
Registration in their State of Residence………………………………………………………… 2
E. Sales and Leases by Retailers of Utility Trailers and Boat Trailers to Residents
and Nonresidents for Personal Purposes……………………………………………………….. 3
F. Sales or Leases by a Retailer of Farm Trailers for Use in Farming Crops for Sale. 4
G. Credit for Sales and Use Taxes Paid in Another State Upon Registering or Titling
a Vehicle in South Carolina ………………………………………………………………………… 4
H. Additional Information on Specific Types of Sales or Leases and Exemptions….. 5
III. Sales of Extended Warranties and Guaranteed Asset Protection Waivers………. 5
A.Extended Warranties………………………………………………………………………………….. 5
B. Guaranteed Asset Protection Waivers ………………………………………………………….. 6
IV. Loaner Cars ……………………………………………………………………………………………….. 7
V. Motor Vehicle Leases – Options to Extend or buy ………………………………………… 11
VI. Short-Term Rentals of Motor Vehicles, Trailers, and Semitrailers……………….. 12
VII. Motor Vehicle and Specialized Attached Equipment……………………………………. 12
VIII. Repairs of Motor Vehicles, Trailers, and Semitrailers…………………………………. 14
A. Sales at Retail by the Automobile Dealer’s Service Department
(Repairs and Other Services)……………………………………………………………………… 14
B. Purchases at Retail by an Automobile Dealership for Use by the
Automobile Dealer’s Service Department (i.e., Not for Resale)……………………… 14
C. Purchases at Retail – Materials which Pass to the Customer………………………….. 15
D. Purchases at Retail – Materials which Do Not Pass to the Customers……………… 15
E. Purchases at Retail – Materials which Are Otherwise Used by the
Service Department ………………………………………………………………………………….. 16
F. Materials Withdrawn from Inventory to Repair a Motor Vehicle under Warranty. 16
IX. Sales for Resale (Wholesale Sale) of Parts and Other Materials by an
Automobile Dealership to Auto Auctions, Repair Shops, and other
Automobile Dealers……………………………………………………………………………………… 16
A. Sales for Repairs ……………………………………………………………………………………… 16
B. Sales to Recondition a Motor Vehicle for Sale …………………………………………….. 17
X. Shop Fees Charged to Customers………………………………………………………………….. 18
XI. Withdrawals for Use……………………………………………………………………………………… 19
XII. Additional Information ……………………………………………………………………………….. 20
XIII. Exhibits……………………………………………………………………………………………………… 21
A. Exhibit A – SC Information Letter #22-17…………………………………………………. 22
B. Exhibit B – SC Revenue Ruling #18-1………………………………………………………. 42
C. Exhibit C – SC Revenue Ruling #93-1………………………………………………………. 60
D. Exhibit D – SC Revenue Ruling #99-3………………………………………………………. 65
Source: sc.gov
