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​​​​ IMPORTANT MAX TAX UPDATES: There are new items subject to Max Tax, and as of December 1​, Max Tax returns must be filed on MyDORWAY
Read our late​st artic​le for​ ​more information, including instructions for filing Max Tax returns for new and existing MyDORWAY users.

​​Max (Maximum) Tax​

The Max Tax is a form of Sales Tax that is reported and paid to the SCDOR. 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)

Exemptions and the Infrastructure Maintenance Fee

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​Tax rate

5% not to exceed $500 per item

Local taxes administered and collected by the SCDOR on behalf of local jurisdictions do not apply to the sale or lease of Max Tax items.​

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

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How to file and pay

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

  • ​Filers must enter the sales price of each Max Tax sale item-by-item so that MyDORWAY can calculate all taxes due.
  • If you made any payments to the South Carolina Department of Motor Vehicles (SCDMV), you will enter the total sales you reported to the SCDMV for the filing period.​​

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
*You must request approval from the SCDOR to file quarterly or annually, and the request must be submitted in writing.

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.