{"data":{"id":"us-sc/s.c.-code-ann.-12-36-930","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-930","heading":"Sale of motor vehicle to resident of another state.","body":"(A) The tax imposed by this article on sales of motor vehicles, as defined in Section 56-1-10, trailers, semitrailers, or pole trailers of a type to be registered and licensed, to a resident of another state, is the lesser of:\n(1) an amount equal to the sales tax, which would be imposed in the purchasers state of residence; or\n(2) the tax that would be imposed under this chapter.\n(B) At the time of the sale, the seller shall:\n(1) obtain from the purchaser a notarized statement of the purchasers intent to license the vehicle, within ten days, in the purchasers state of residence; and\n(2) retain a signed copy of the notarized statement. The purchaser shall give a copy to the sales tax agency of the purchasers state of residence.\n(C) No tax is due if a nonresident will not receive credit in his state of residence for sales tax paid to this State under this section.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 9 Sales Tax"],"source_url":"https://www.scstatehouse.gov/code/t12c036.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:14Z","sha256":"4629644901e5febd99a6f0e1181f8623aa837fc15aeed0011cc30672d2fc56fa","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-922","next":"us-sc/s.c.-code-ann.-12-36-940"},"notice":"GroundRules: Original legal text. Not legal advice."}