South Carolina Sales Tax on Leases and Rentals South Carolina: Sales Tax Handbook

South Carolina:

Are Leases and Rentals subject to sales tax?

While South Carolina's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in South Carolina, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in South Carolina.

Motor Vehicles
In the state of South Carolina, the maximum tax which can be applicable is 300 dollars per lease. In addition, any rentals for 31 days or less is considered to be subject to an additional surcharge.

Tangible Media Property
In the state of South Carolina, 70% of the entire gross proceeds received from the rental of a portable toilets are considered to be exempt.

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