{"data":{"id":"us-sc/s.c.-code-ann.-12-37-2721","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-2721","heading":"Exemptions from motor vehicle tax.","body":"The provisions of this article do not apply to motor vehicles owned and licensed by motor vehicle dealers and operated on the highway with education license plates pursuant to Section 56-3-2320.","path":["Title 12 - TAXATION","CHAPTER 37 Assessment of Property Taxes","ARTICLE 21 Motor Vehicles"],"source_url":"https://www.scstatehouse.gov/code/t12c037.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:19Z","sha256":"bbf94d42ec389afefb2b397338bf61172afa79c67d2d981b24faa80b5186855c","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-2720","next":"us-sc/s.c.-code-ann.-12-37-2722"},"notice":"GroundRules: Original legal text. Not legal advice."}