South Carolina car sales tax: 5% and what it applies to

• South Carolina charges 5%, and that rate is the same everywhere in the state — no county or city adds to it on a vehicle purchase.

• Taxed on top of the vehicle price: the dealer doc fee and dealer-installed accessories.
• Not part of the taxable amount: extended warranties and service contracts.
• Your trade-in comes off before tax is calculated.

• South Carolina charges no sales tax on a car you register in the state. It charges a one-time infrastructure maintenance fee of 5% of the price, never more than $500. The cap is reached at a $10,000 amount, so most buyers pay exactly $500. The fee is the same statewide: no city or county adds to it.
• Your trade-in comes off the price before the 5% is figured, on new and used cars, with no dollar limit. The dealer's doc fee and accessories are part of the amount; separately stated service contracts and GAP are not. Whether a manufacturer rebate lowers it is unsettled. It rarely changes anything, because the cap applies on most cars.
• The county property tax bill is not in the total. It comes after the sale and repeats every year; see the notes with your result. It is the largest South Carolina cost after the car itself.

Source: SC Department of Revenue — Infrastructure Maintenance Fee / Maximum Tax · rules last verified Oct 11, 2026. Methodology.