Taxation – Sales Tax – ‘Motor Vehicle’ Cap – ATVs & UTVs (access required)

S.C. Code Ann. § 12-36-2110(A)(1) caps sales tax at $300 for the sale of a “motor vehicle,” but the statute does not define “motor vehicle.” The clear language of § 12-36-2110(A) does not restrict or condition the sales tax exemption to motor vehicles that are used on highways. The dictionary definitions of a motor vehicle ...

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South Carolina Lawyers Weekly

Taxation – Sales Tax – ‘Motor Vehicle’ Cap – ATVs & UTVs

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