The Soldiers and Sailors Relief Act of 1939 or Service member’s Relief Act (50 U.S.C.A.574), and the Military Spouses Residency Relief Act, signed by President Obama on November 11, 2009, provides for the following:
The personal property owned by a serviceperson or their spouse is not taxable in South Carolina if they have claimed another state as their state of residence or domicile per their Leave and Earnings Statement (LES). Personal property includes, but is not limited to: motor vehicles, boats, campers, travel trailers, motorcycles, mobile homes, and any other type of personal property.
To qualify the serviceperson must:
- provide proof of orders; and
- the personal property must be owned by the serviceperson or their spouse (and they must live together).
The following situations do not qualify:
- Personal property used in or arising from a trade of business is NOT exempt.
- If the serviceperson claims South Carolina as their state of residence or domicile, all personal property is taxable in South Carolina.
- The only state that has a right to tax personal property of a serviceperson or the spouse of the serviceperson is their home state. (State of residence or domicile as claimed on LES)
Contact the county auditor for the county where the personal property is located for further information.