The South Carolina infrastructure maintenance fee
South Carolina replaced sales tax on vehicles with an infrastructure maintenance fee paid to the DMV: 5% of the gross proceeds of a dealer sale, or 5% of fair market value for a sale by someone who is not a dealer, never more than $500.[1] Vehicles subject to the fee are exempt from state and local sales and use taxes.[1]
| Price | IMF | Share of price |
|---|---|---|
| $4,000 | $200.00 | 5.00% |
| $8,000 | $400.00 | 5.00% |
| $10,000 | $500.00 | 5.00% |
| $25,000 | $500.00 | 2.00% |
| $60,000 | $500.00 | 0.83% |
Because of the cap, the fee is a smaller share of the price the more the car costs: 5% at $10,000 but under 1% above $50,000.
Trade-insWe could not confirm on an official page whether a trade-in lowers the fee, so the calculator ignores it. Above $10,000 it makes no difference, because the fee is already at the $500 cap.
How South Carolina compares
A flat $500 maximum makes South Carolina one of the cheapest states to buy an expensive car in: the same $45,000 car pays far more in a state with a percentage tax and no cap. See every state on the car sales tax calculator.
Compare states on the car sales tax calculator, include the tax in a budget with the car affordability calculator, or see the yearly total on the cost of owning a car calculator.
Frequently asked questions
What is the sales tax on a car in South Carolina?
There is none; you pay a 5% infrastructure maintenance fee capped at $500.
Is the South Carolina car tax capped?
Yes, at $500, which every vehicle priced at $10,000 or more reaches.
How is a private car sale taxed in South Carolina?
The 5% fee applies to the vehicle's fair market value, still capped at $500.