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South Carolina car sales tax at a glance
| South Carolina | |
|---|---|
| Tax | infrastructure maintenance fee (IMF, in lieu of sales tax) |
| State rate | 5% |
| Counties and cities add tax | No |
| Trade-in lowers the tax | Yes, tax is on the price minus the trade |
| Leases | Tax on the car's price, due at signing |
Checked on the state's official sources on 2026-11-02. Rates change; the state's revenue department has the last word.
How to work out South Carolina sales tax on a car
Multiply the taxable price by the rate. In South Carolina the trade-in comes off first.
A $30,000 car with a $5,000 trade: $25,000 x 5% = $1,250 at the state rate.
5% IMF capped at $500, collected by the dealer and remitted to DMV at titling; dealer sales and leases are then exempt from sales tax (S.C. Code 12-36-2120(83)). County property tax is due separately before registration.
Trade-ins
Fair market value for the IMF is the total purchase price less any trade-in (S.C. Code 56-3-627(C)(4), quoted in the DOR dealers guide).
Leasing a car in South Carolina
Tax on the car's price, due at signing. South Carolina: a lease registered in SC pays the one-time 5% IMF (max $500) at registration and is exempt from sales tax on the lease payments; extensions are not taxed again (DOR auto and truck dealers guide, 2026 ed.). The lease calculator uses South Carolina's method when you pick the state.
Dealer doc fees
No fixed state dollar cap found.