2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 36 - SOUTH CAROLINA SALES AND USE TAX ACT
Section 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.
HISTORY: 1990 Act No. 612, Part II, Section 74A; 1992 Act No. 361, Section 16(D).
