South Carolina (SC) Vehicle Sales Tax & Fees [+ Calculator]

South Carolina Vehicle Sales Tax

If you’ve ever purchased a new or used car, you know that there are always hidden fees and taxes associated with the purchase. But you may not know just how much additional cash you need to shell out.

To help you get an estimate for what additional taxes and fees you’ll need to pay on your new vehicle in South Carolina, check out this easy guide.

Understanding South Carolina Car Sales Tax Video


How Much Is the Car Sales Tax in South Carolina?

How Much Is Sales Tax In South Carolina

Instead of paying a sales tax, South Carolina residents must pay an Infrastructure Maintenance Fee (IMF). This fee is 5% of the sale price but will never exceed $500.

In other words you owe 5% of the price, and the bill stops growing at $500. Because 5% of $10,000 is exactly $500, the cap bites at $10,000: below that you pay 5%, and at $10,000 or above you pay a flat $500 however expensive the car is.

That makes South Carolina unusually cheap on an expensive car. A $60,000 vehicle costs the same $500 as a $10,000 one, where most states would charge several thousand.

You will not be able to title or register your vehicle until you pay this fee.

How to Calculate Sales Tax on a Car in South Carolina

Calculating your state sales tax on your new car in South Carolina is easy. Just follow this simple formula to find how much you will need to pay in sales tax and how much you’ll need to pay in total for that new vehicle.

Multiply the price, after any trade-in, by 5% (or .05). If the answer comes to more than $500, you pay $500.

For example, if your new car costs $8,000, and you trade-in your car for $2,000, you will multiply $6,000 by 5% to get $300.

Since 5% of $10,000 is $500, any taxable amount of $10,000 or more lands on the $500 maximum.

Calculate Car Sales Tax in South Carolina Example:

  • Sale Price 1: $8,000
  • Sale Price 2: $15,000
  • Trade-in Amount: $2,000
  • Incentives: $1,000

IMF for Sale Price 1: ($8,000 – $2,000) * .05 = $300
IMF for Sale Price 2: ($15,000 – $2,000) = $13,000, which is over $10,000, so the IMF is the $500 maximum

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Do I Have to Pay Sales Tax on a Used Car?

Yes, any vehicles, including used cars, purchased or leased after July 1, 2017, must pay the 5% or $500 IMF.

Which City Has the Highest Tax? Which City Has the Lowest?

South Carolina Highest and Lowest Tax

Neither, as far as a car is concerned. South Carolina charges the same Infrastructure Maintenance Fee everywhere: 5% of the price, capped at $500. Your county does not change it.

You will see South Carolina county tables showing 9% in Beaufort, Berkeley, Charleston, Hampton, Horry and Jasper, and 7% in Oconee and Pickens. Those are general retail sales tax rates and they do not apply to vehicles. The IMF replaced vehicle sales tax in July 2017.

Car Sales Tax for Trade-Ins in South Carolina

Trade In South Carolina

The value of your trade-in vehicle in South Carolina is not subject to tax and is instead credited toward your new vehicle purchase. In other words, be sure to subtract the trade-in amount from the price before calculating the IMF.

If you purchase a new vehicle for $13,000 and trade in your vehicle valued at $5,000, your total taxable amount would be $8,000. The IMF comes out to $400.

However, if your trade-in was for $2,000, the taxable amount is $11,000. Since the amount is over $10,000, the IMF is $500.

Car Sales Tax on Private Sales in South Carolina

Private car sales in South Carolina are taxed the same way as new and used cars.

However, instead of calculating from the sale price, you must pay 5% of the fair market value (but cannot exceed $500).

Tax on Rebates & Dealer Incentives

South Carolina Dealer Incentive

Rebates and dealer incentives are taxable in the state of South Carolina. In other words, do not subtract any incentive amount from the car price before calculating the IMF.

As an example, let’s say you want to purchase a new truck for $25,000, and the dealer provides a $5,000 rebate. You still have to pay taxes on the full $25,000 sale price.

Other Taxes & Fees in South Carolina

Aside from the state tax on your new or pre-owned vehicle, some other fees and taxes need to be factored into the final price.

DMV/State Fees

The DMV and state fees that could be associated with the purchase of a new vehicle in South Carolina include:

  • Registration/License Plate Fee: $40
  • Title Fee: $15
  • License Plate Transfer Fee: $10
  • Additional Road Use Fee on Electric Vehicles: $120 every two years, charged on top of the ordinary registration fee rather than instead of it
  • Additional Road-Use Fee on Hybrid Vehicles: $60 every two years, which covers plug-in hybrids and anything running on fuel plus another energy source

Dealership Fees

Dealership fees are also known as closing fees, “doc” (document), administrative, or processing fees. These are additional costs that dealerships charge for the paperwork-related tasks associated with selling vehicles to consumers.

In the state of South Carolina, dealerships must provide written notice to the Department of the maximum dealership fees they intend to charge by January 31st of each year.

If a dealership intends to charge over $225 in closing fees, the state can review the intended fees, so those purchasing a vehicle in South Carolina have a bit of protection from dealerships charging exorbitant fees.

When Sales Tax Is Exempt in South Carolina

South Carolina Tax Exemptions

There are just a few reasons how you could get out of paying sales tax on your vehicle in South Carolina, including:

  • If the vehicle was gifted to you
  • If you won the vehicle as a prize

South Carolina EV Rebates & Incentives

South Carolina currently does not have any state-level incentives for EVs.

The federal EV tax credit ended on September 30, 2025, so there is no federal help on a purchase made now either. South Carolina buyers still pay the biennial road use fee of $120 for an EV or $60 for a hybrid.

Tax information and rates are subject to change, please be sure to verify with your local DMV. 

Frequently Asked Questions

South Carolina residents must pay a 5% Infrastructure Maintenance Fee, instead of a sales tax. The maximum amount you can owe is $500.

Yes. Used cars pay the same IMF as new ones: 5% of the price after any trade-in, capped at $500, so anything from $10,000 up is a flat $500.

You do not have to pay sales tax on a gifted car in South Carolina.

Registration is $40. An electric or hybrid vehicle pays that same $40 plus a road use fee: $120 for a fully electric car and $60 for a hybrid, charged every two years rather than annually. The road use fee is in addition to registration, not a replacement for it.

A trade-in in South Carolina reduces the total taxable amount of your new vehicle causing your sales tax to be reduced.

You can avoid paying sales tax on a vehicle in South Carolina by having a car gifted to you.

More South Carolina Car Ownership Guides