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South Carolina · Through 2026 Session of the General Assembly

S.C. Code Ann. § 56-2-5070: Taxes and fees; exemptions.

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Where this section sits in the code
  1. Title 56 - MOTOR VEHICLES
  2. CHAPTER 2 Specialized Vehicles
  3. ARTICLE 5 Utility Terrain Vehicles

(A) UTVs are exempt from the provisions of Section 56-3-627.

(B) A registered UTV is subject to road-use fees for vehicles powered by electric, hydrogen, and fuels other than motor fuel pursuant to Section 56-3-645.

(C) UTVs are subject to sales tax pursuant to Chapter 36, Title 12.

(D) The owner of a UTV is exempt from the payment of property taxes in the county in which the UTV or Farm UTV is registered.

Collected 2026-10-25T04:25:30Z. Source file · JSON

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