Official fees
South Carolina car sales tax chart
Dealer purchase or lease
5% × (price − trade-in)
capped at $500
Private-party purchase
5% × fair market value
capped at $500
New resident, vehicle already titled elsewhere
$250 flat
Gift - spouse, parent/child, sibling, grandparent/grandchild
$0
Form 400 gift box + TI-021A affidavit
Inherited vehicle
$0
Figures verified July 2026 against official sources (listed below). Always confirm the final amount with your county treasurer/auditor for property tax, then the SCDMV for title and registration - counties can add small local fees.
- IMF rate
- 5% of price/FMV
- Hard cap
- $500
- Immediate family gift
- Exempt
- New resident (already owned)
- $250 flat
- Replaced sales tax
- July 1, 2017
Overview
The IMF has its own rulebook that looks nothing like a sales tax. Dealers subtract your trade-in before applying the 5%. Private sales are based on fair market value, which the SCDMV can challenge if your bill of sale price looks artificially low. Gifts between spouses, parents, children, siblings, and grandparents/grandchildren are exempt entirely. And residents moving a car they already own into South Carolina skip the 5% math and pay a flat $250 instead.
Same state, other costs
More South Carolina vehicle costs
Common questions
South Carolina car sales tax FAQ
- What is South Carolina's car sales tax rate?
- There isn't one. South Carolina replaced vehicle sales tax with the Infrastructure Maintenance Fee in July 2017 - 5% of the price or fair market value, capped at $500 regardless of how much the vehicle costs.
- How is the IMF different from a sales tax, in practice?
- The cap is the whole story: a normal sales tax scales with price forever, but the IMF stops growing at $10,000 of price (5% × $10,000 = $500) and never increases past that no matter what you paid. It only behaves like a percentage tax on cheaper vehicles.
- Do I owe the IMF again if I already paid sales tax on this car in another state?
- If you can document that legally-owed sales tax was already paid on the specific transaction, South Carolina generally doesn't make you pay the IMF a second time on that purchase - bring the out-of-state bill of sale and tax receipt to the SCDMV.
- Is gifting a car to my adult child really tax-free in South Carolina?
- Yes, for immediate family - spouse, parent, child, sibling, grandparent, or grandchild. Mark the 'bonafide gift' box on Form 400 and, if asked, submit the TI-021A Affidavit of Immediate Family Relationship. Gifts to cousins, in-laws, or friends don't qualify and get taxed as a normal private sale instead.
- Can the SCDMV challenge the price I report on a private sale?
- Yes. The IMF is based on fair market value, not just whatever number is on your bill of sale, and the SCDMV can compare a suspiciously low price against standard vehicle valuation guides before accepting it.
- Is there any vehicle purchase in South Carolina that's fully exempt from the IMF?
- Qualifying immediate-family gifts, inherited vehicles, and transfers where sales tax was already legally paid elsewhere. Everything else - dealer or private, new or 20 years old - owes the 5%/$500 IMF.
Receipts
Official sources
Every number on this page comes from these documents - check them yourself.
