South Carolina Vehicle Sales Tax Calculator: IMF, Fees, and Property Tax

South Carolina doesn’t charge a traditional sales tax on vehicles you register in the state. In place of it, the South Carolina vehicle sales tax is an Infrastructure Maintenance Fee (IMF) of 5% of the purchase price, capped at $500 no matter how expensive the vehicle.¹ The IMF is a one-time charge paid when you first title or register the vehicle, and it applies to cars, trucks, motorcycles, and trailers whether you buy from a dealer or a private seller. Any vehicle priced above $10,000 hits the cap and costs the same $500.

How the IMF Is Calculated

For dealer purchases, the fee is 5% of the gross sales price. For private party purchases, it’s 5% of fair market value, which the statute defines as the agreed purchase price minus any trade-in, or a value from a national used-vehicle guide the DMV has adopted.¹ Either way, the fee stops at $500.

A trade-in reduces the taxable amount before the 5% is applied. Buy a car from a private seller for $20,000 and trade in your old one for $5,000, and the taxable amount is $15,000. Five percent of that is $750, but the cap holds you at $500. On a smaller deal — a $9,000 car with a $3,000 trade-in — you owe 5% of $6,000, or $300, which is below the cap and what you actually pay.

For dealer transactions, the fee is based on the “gross proceeds of sales” or “sales price” as those terms are defined in Chapter 36, Title 12 of the South Carolina Code. Whether a trade-in reduces the amount depends on how those sales-tax definitions apply, so ask the dealer to show you the IMF calculation before you sign.

When You Don’t Owe the IMF

Family Transfers

A private transfer between immediate family members is exempt. For this rule, “immediate family” means a spouse, parent, child, sibling, grandparent, or grandchild.¹ You still process the title transfer at the DMV, but no fee is charged. The exemption applies only to non-dealer transactions, so buying from a family member’s dealership doesn’t qualify.

Other Exclusions

Section 56-3-627(C)(2) also excludes several other non-dealer transfers from the IMF:¹

Vehicles inherited by heirs or estate beneficiaries.
Vehicles moved from an individual into a new partnership or corporation at formation.
Transfers to licensed dealers, financial institutions, or secured parties for resale or repossession.
Lease buyouts, if the registration stays in your name.
Vehicles on which South Carolina sales or use tax was already paid on the same transaction.

If You’re Moving In From Another State

You don’t pay the standard 5% on a car you already own when you relocate. Instead, you owe a flat $250 IMF per vehicle. Most passenger vehicles run about $305 total at the DMV once you add the $15 title fee and $40 registration.² Heavier vehicles can cost more. It’s a one-time charge and won’t repeat at renewal.

Title, Registration, and Other DMV Fees

The IMF is the biggest line item at titling, but not the only one. Plan for these as well:³

Title: $15, or $35 for in-person expedited processing.
Registration for most passenger cars: $40, paid every two years.
Motorcycles and mopeds: $10 biennially.
Utility or camper trailers: $10 biennially, $20 if empty weight is over 2,500 lbs.
RVs: $40 biennially.

Drivers who are 64 pay $38 to register; drivers 65 or older or with a qualifying disability pay $36.³ Because registration is biennial, you won’t see it again for two years.

The Annual Vehicle Property Tax

This is the cost that surprises people. Beyond the one-time IMF and biennial registration, you owe personal property tax every year to the county where you live. The county auditor assesses standard passenger cars and light trucks at 6% of fair market value, using nationally recognized industry guides adopted by the state Department of Revenue.

Your bill is that assessed value multiplied by your county’s millage rate, which varies by location. A $20,000 vehicle has an assessed value of $1,200. At a combined millage of 300 mills, the annual tax is $360. Heavier vehicles such as large trucks are assessed at 10.5%, so the bill runs higher.

You have to pay this tax before the DMV will renew your registration. Counties handle billing and often offer online payment, and some allow a high-mileage discount if your vehicle runs well above average miles for its age. Ask your county auditor about the current high-mileage chart and how to apply.

Veterans with a total, permanent, service-connected disability can exempt up to two private passenger vehicles from this annual property tax, with the exemption extending to a surviving spouse for one vehicle until remarriage. Medal of Honor recipients and certain former prisoners of war qualify under the same provision, which requires either special disabled-veteran license tags or a disability certificate filed with the DMV.⁴

Electric and Hybrid Road Use Fees

If your vehicle runs on electricity, hydrogen, or another non-motor-fuel source, you owe $120 every two years on top of registration. Plug-in hybrids and other vehicles that pair motor fuel with an alternative power source pay $60 every two years.⁵ The surcharge offsets the fuel tax these vehicles use less of, or none.

What a Late Registration Costs

Miss the deadline and the DMV adds penalties that stack with how late you are:³

46 to 60 days late: $10.
61 to 75 days late: $25.
76 to 135 days late: $50.
Over 135 days late: $75.

These are on top of every other fee, so a five-month delay adds $75 for no benefit.

How You Actually Pay

Buy from a licensed South Carolina dealer and the dealership collects the IMF at closing, wrapping it into your paperwork or financing, and handles title and registration for you.⁶

For a private party purchase or a vehicle brought in from another state, you pay the IMF directly to the DMV. Bring the signed title, bill of sale, and proof of insurance to a branch office; no title or registration will be issued until the fee is paid.¹ Some renewals can be done online, but initial titling on a private sale usually requires a visit.

Boats, ATVs, and Other Off-Road Purchases

The IMF only covers vehicles registered for road use. Boats, airplanes, and off-road vehicles that don’t require DMV registration fall under a separate casual excise tax. For categories that qualify for the cap, the tax is also 5% with a $500 maximum and no local tax added. Items outside the cap are taxed at 6% plus any applicable local tax, and trade-in allowances reduce the taxable amount the same way they do for private-party vehicle sales.⁷

1
South Carolina Legislature. South Carolina Code Title 56 Chapter 3 – Section 56-3-627
2
SCDMV. Moving To SC – Vehicle
3
SCDMV. Fees
4
South Carolina Legislature. South Carolina Code Title 12 Chapter 37 – Section 12-37-220
5
South Carolina Legislature. South Carolina Code Title 56 Chapter 3 – Section 56-3-645
6
South Carolina Department of Motor Vehicles. Notification of IMF/Sales Tax Paid to SC Dealers
7
South Carolina Department of Revenue. Casual Excise