Max Tax

MAXIMUM SALES AND USE TAX (MAX TAX) ×

Phone: 1-844-898-8542Email: SalesTax@dor.sc.gov

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

Infrastructure Maintenance Fee (IMF) (

Maximum Sales & Use Tax

The Maximum Sales * Use Tax is reported and paid to the SCDOR. This 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.

Items subject to Max Tax capped at $300

Mobile homes

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.

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).

Need a MyDORWAY account? Sign up
Have questions? See MyDORWAY Help

Due dates

Period Ended	Due Date
January 31	February 20
February 28	March 20
March 31	April 20
April 30	May 20
May 31	June 20
June 30	July 20
July 31	August 20
August 31	September 20
September 30	October 20
October 31	November 20
November 30	December 20
December 31	January 20

Period Ended	Due Date
March 31	April 20
June 30	July 20
September 30	October 20
December 31	January 20

Period Covered	Due Date
December 31	January 20

If I only sell Max Tax items that are subject to the Infrastructure Maintenance Fee (IMF), do I need to notify the SCDOR and report the amount of sales reported to the SCDMV?

	Our FREE virtual Sales & 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 Sales & Use Tax Manual for more information on Max Tax.

Max (Maximum) Tax

Exemptions and the Infrastructure Maintenance Fee

Infrastructure Maintenance Fee (IMF) (

Maximum Sales & Use Tax

Items subject to Max Tax capped at $300

Mobile homes

How to file and pay

Monthly filing schedule

Quarterly filing schedule*

Annual filing schedule*

Closing a Business Tax account

Frequently asked questions

Am I required to file Max Tax returns electronically?

On my Max Tax return, can I report all sales as one total amount?

Do I need to report sales of golf carts, ATVs, UTV, dirt bikes, and legend race cars on my Max Tax return?

What do I need to do if I sell items that are subject to the Max Tax rate?

If I only sell Max Tax items that are subject to the Infrastructure Maintenance Fee (IMF), do I need to notify the SCDOR and report the amount of sales reported to the SCDMV?

Do I need to file two different returns for retail and Max Tax items?

If I file Max Tax returns, do I report all sales at the 5% rate?

Will my filing frequency change?

​​Max (Maximum) Tax​

Exemptions and the Infrastructure Maintenance Fee

​Infrastructure Maintenance​ Fee (IMF) (​​

​Maximum Sales & Use Tax

​Items subject to Max Tax capped at $300​

​Mobile homes​​

How to file and pay

Monthly filing schedule​

​Annual filing schedule*​​

Closing a Business Tax account

Frequently asked questions

Max (Maximum) Tax

Infrastructure Maintenance Fee (IMF) (

Maximum Sales & Use Tax

Items subject to Max Tax capped at $300

Mobile homes

Monthly filing schedule

Annual filing schedule*