What is the car sales tax rate in South Carolina?

South Carolina does not charge ordinary sales tax on vehicles. Instead it applies a 5% Infrastructure Maintenance Fee (IMF) to the purchase price, and that fee is capped at 500 dollars. So no matter how expensive the car, the maximum tax is 500 dollars.

Is the South Carolina car tax really capped at $500?

Yes. The IMF is 5% of the price but cannot exceed 500 dollars, which the cap reaches at a 10,000 dollar purchase price. Any vehicle priced above 10,000 dollars owes the flat 500 dollar maximum, making South Carolina cheap for taxing expensive cars.

Does a trade-in lower the South Carolina car tax?

Yes. The IMF is calculated on the net price after a dealer trade-in allowance, so trading in a vehicle reduces the taxable base. Enter the trade-in amount and the tool subtracts it before applying the 5% rate and the 500 dollar cap.

Where do I pay the Infrastructure Maintenance Fee?

For a dealer purchase the dealer typically collects the IMF; for a private sale or out-of-state move you pay it to the SCDMV when you title the vehicle. It is a one-time fee paid at titling, not an annual charge.

Does this include registration or property tax?

No. This calculates only the IMF (the car purchase tax). You will also pay the SCDMV registration and title fees, and your county bills a separate annual vehicle property tax. Budget for those on top of the figure shown here.

South Carolina Car Sales Tax Calculator

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South Carolina is unusual: it charges no traditional sales tax on cars. Instead, buyers pay a one-time Infrastructure Maintenance Fee (IMF) of 5% of the price, capped at 500 dollars. The cap is reached at a 10,000 dollar price, so even luxury cars owe only 500 dollars. This tool computes the IMF after any trade-in.

How it works

The taxable amount is the price minus a qualifying trade-in, and the IMF is 5% of that amount up to the cap:

taxable = max(0, purchase price − trade-in allowance)
imf     = min(5% × taxable, $500)

The 500 dollar cap is the key feature — once the taxable price exceeds 10,000 dollars, you always owe the flat 500 dollar maximum. The trade-in credit is real, so only the net difference is subject to the fee.

Example and notes

A 30,000 dollar car with a 5,000 dollar trade-in: the taxable base is 30,000 − 5,000 = 25,000, and 5% × 25,000 = 1,250, but the cap limits the IMF to 500 dollars. A 7,000 dollar used car with no trade-in owes 5% × 7,000 = 350 dollars, below the cap. This is the purchase tax only — add the SCDMV registration and title fees and your county vehicle property tax for the full cost.