South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-37-2720: Exception as to motor vehicles held for sale by dealers.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 37 Assessment of Property Taxes
ARTICLE 21 Motor Vehicles

The provisions of this article shall not apply to motor vehicles which are a part of the inventory held for sale by licensed motor vehicle dealers and which are operated on the highways under a dealer tag.

Collected 2026-09-02T06:36:19Z. Source file · JSON

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