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MAXIMUM SALES AND USE TAX (MAX TAX) ×
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​Phone: 1-844-89​​8-8542         

Email: SalesTax@dor.sc.gov

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​​Max (Maximum) Tax​

Max Tax is a type of Sales Tax that is capped at 5% for a maximum of $500 per item. Local taxes administered and collected by SCDOR on behalf of local jurisdictions do not apply to the sales or lease of Max Tax items.​ This tax is due on boats, airplanes, self-propelled light construction equipment with compatible attachments limited to a maximum of 160 net engine horsepower, and other items not subject to the Infrastructure Maintenance Fee.​ Retailers of items subject to Max Tax must collect and pay the tax and file Max Tax returns.

The following items are subject to Max Tax:​

  • Aircraft (including unassembled aircraft which is to be assembled by the purchaser, but not items to be added to the unassembled aircraft)
  • Boat and watercraft motors​
  • Horse Trailers
  • Motorcycles
  • Motor vehicles (including ​ATVs (all-terrain vehicles), dirt bikes, golf carts, legend race cars, and UTVs (utility task vehicles))
  • Recreational vehicles (including tent campers, travel trailers, park models, park trailers, motor homes, and fifth wheels)
  • Self-propelled light construction equipment with compatible attachments (limited to a maximum of one hundred sixty net engine horsepower)
  • ​Trailers or semitrailers (​pulled by a truck tractor)

Learn more about Maximum Tax in the SC Code 12-36-2110​.

Exemptions and the Infrastructure Maintenance Fee


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How to file and pay

Max Tax ​must be ​filed and paid electronically on MyDORWAY:

  • You will enter your total sales for the filing period if those items were subject to the Infrastructure Maintenance Fee (IMF). ​​
  • Filers must enter the sales price of each Max Tax sale (not subject to the IMF) item-by-item so that MyDORWAY can calculate all taxes due. This includes wholesale vehicle sales, out of state vehicle sales, ATVs, Golf Carts, etc.

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File and pay electronically on ​​MyDORWAY​
MyDORWAY​​ is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).
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​ Have questions? See MyDORWAY Help
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​​​​​​​​​​​​​​​ ​​​​​Due dates

Monthly filing schedule​

Quarterly filing schedule*

​Annual filing schedule*​​
*You must request approval from the SCDOR to file quarterly or annually, and you must submit the request in writing.
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Frequently asked questions

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Nee​​d more help​​​?

​​​Our FREE virtual S​ales & Use Tax Seminars and Sales Tax Workshops are​ open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office.​ ​See class dates ​and register now >​​​​
​​​​​​​See chapter 10 of our S​ales & Use Tax Manual​​ for more information on Max Tax.


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