Motor carrier taxes - South Carolina

Property/Ad valorem taxes

South Carolina imposes a "road use fee" on intrastate commercial vehicles with a gross vehicle weight of 26,001 pounds or more. Commercial vehicles exceeding 26,001 pounds that also have a P-7 apportioned plate (IRP) are exempt from the fee at this time.

Sales & use taxes

South Carolina imposes a sales and use tax within the state. The sales tax is imposed on the sale of goods and certain services, and counties may impose an additional 1 percent local sales tax if voters in that county approve the tax. The purchase of tangible goods for use within the state, on which no South Carolina sales and use tax has been paid, are subject to the use tax. A use tax credit will be allowed for sales tax paid and due in another state if the other state has similar reciprocity with South Carolina.

The owner or lessee of each vehicle, trailer, semitrailer, or other item that must be registered pursuant to Chapter 3 of Title 56 must pay the Infrastructure Maintenance Fee (IMF) upon first titling or registering the vehicle, trailer, semitrailer, or other item. Sales that are subject to the IMF are exempt from the state and local sales and use taxes.