South Carolina used car dealer paperwork and sales tax guide
How South Carolina sales tax works on a used-car deal, how trade-ins and dealer fees are treated, and the title forms and notices a South Carolina dealer prints.
Last checked November 14, 2026
This is a plain-language summary of how a used-car deal works out in South Carolina: the sales tax, what happens to a trade-in, how dealer fees are treated, and the paperwork a dealer prints. DMS Apex uses these same rules to work out each South Carolina deal.
South Carolina tax and fees at a glance
| Item | South Carolina |
|---|---|
| State tax | 5% state rate |
| Who pays it | Collected by the dealer |
| Trade-in | Reduces the tax |
| Closing fee | Not part of the taxable amount |
| Service contract | Not taxed |
| Starting title fee in DMS Apex | $15 |
How South Carolina sales tax is worked out
South Carolina has no sales tax on a vehicle titled here. Instead the dealer collects the 5% Infrastructure Maintenance Fee on the sales price less the trade-in, capped at $500, and remits it to the SCDMV. Service contracts are not part of the fee. The state's guide does not say whether a closing fee is included, so it is left out here: confirm with SCDOR. Title fee starts at $15; the registration fee is typed in the Tag Fee box.
South Carolina paperwork a dealer prints
DMS Apex prints these documents for a South Carolina deal, all in black and white:
- Form 400 Title and/or Registration Application
- Buyer's Order
- Buyers Guide
Step-by-step form guides
- Form 400 Title and/or Registration Application: how to fill it out
This is general information, not legal or tax advice. South Carolina rules change: confirm current requirements with the South Carolina Department of Motor Vehicles or the South Carolina Department of Revenue.
Common questions
How much is sales tax on a used car in South Carolina?
5% state rate. A trade-in reduces the taxable amount. See the table above and confirm the current rate with the South Carolina Department of Motor Vehicles or the South Carolina Department of Revenue.
Does a trade-in lower the tax in South Carolina?
Yes. In South Carolina the trade-in allowance reduces the amount the tax is figured on.
Is the dealer fee taxed in South Carolina?
No. In DMS Apex the closing fee is not part of the taxable amount for South Carolina.
Does DMS Apex print South Carolina dealer forms?
Yes. It prints Form 400 Title and/or Registration Application, Buyer's Order, Buyers Guide.
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