South Carolina Sales Tax on Occasional Sales South Carolina: Sales Tax Handbook

South Carolina:

Are Occasional Sales 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 occasional sales in South Carolina, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in South Carolina.

General Occasional Sales
Sales of are exempt from the sales tax in South Carolina.

Motor Vehicles
In the state of South Carolina, items are exempt from general sales and use tax, but are subject to separate tax.

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