{"data":{"id":"us-sc/s.c.-code-ann.-56-2-5070","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 56-2-5070","heading":"Taxes and fees; exemptions.","body":"(A) UTVs are exempt from the provisions of Section 56-3-627.\n(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.\n(C) UTVs are subject to sales tax pursuant to Chapter 36, Title 12.\n(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.","path":["Title 56 - MOTOR VEHICLES","CHAPTER 2 Specialized Vehicles","ARTICLE 5 Utility Terrain Vehicles"],"source_url":"https://www.scstatehouse.gov/code/t56c002.php","current_through":"2026 Session of the General Assembly","vintage":"","retrieved_at":"2026-10-25T04:25:30Z","sha256":"777f21f2eb3b6af01ceda2d83133c82f365dd3200ea87e1d440623457a63ea65","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-56-2-5060","next":"us-sc/s.c.-code-ann.-56-2-5080"},"notice":"GroundRules: Original legal text. Not legal advice."}