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MAXIMUM SALES AND USE TAX (MAX TAX) ×
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Phone: 1-844-898-8542​Email: SalesTax@dor.sc.gov
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​​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.​​
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​​Maximum (Max) Tax

The Maximum Sales and Use Tax 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.​

The Maximum Sales and Use Tax (Max Tax) rate is $500 for certain Max Tax items, including:​

  • Aircraft, including unassembled aircraft which is to be assembled by the purchaser, but not items to be added to the unassembled aircraft;
  • Motor vehicle,
  • Motorcycle,
  • Boat and watercraft motors​;
  • Trailers or semitrailers pulled by a truck tractor, horse trailers,
  • Recreational vehicles, including tent campers, travel trailers, park models, park trailers, motor homes, and fifth wheels; or
  • Self-propelled light construction equipment with compatible attachments limited to a maximum of one hundred sixty net engine horsepower.​


Some items are not subject to the Maximum Sales & Use Tax but are subject to an Infrastructure Maintenance Fee (unless otherwise exempt), as outlined below:



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​Tax rate
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$300 or $500 depending on the Max Tax item, or unless otherwise exempt

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

Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.​ We recommend filing electronically on MyDORWAY​​ no matter how much your tax liability may be.​​

​Sales of certain items subject to an Infrastructure Maintenance Fee must be reported in gross proceeds of sales. Since items subject to an Infrastructure Maintenance Fee are exempt from Sales and Use Tax, such sales may be taken as a deduction on the State Sales, Use, and Maximum Tax Return.​​


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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). ​
Need a MyDORWAY account?​ Sign up
​ Have questions? See MyDORWAY help​
​​​​​Take me to MyDORWAY button

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 Paper​ ​forms
To file by paper, use the State Sales, Use, and Maximum Tax Return ST-455 and the Schedule of Maximum Tax Allocation​ ST-593, and mail the completed forms to the address printed on the forms. Failure to mail the forms to the correct address may cause delays in processing.
ST-455 - State Sales, Use, and Maximum Tax Return
ST-593 - Schedule of Maximum Tax Allocation​


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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 the request must be submitted in writing.
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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 >​​​​
​​​​​Our YouTube channel​ has videos to show you how to file and pay Sales Tax on MyDORWAY​​​ ​... and much more!


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