Summary:
As part of the South Carolina Infrastructure and Economic Development Reform Act passed by the SC General Assembly during the 2017 legislative session, the Motor Carrier Property Tax is now imposed as a road use fee administered through the SC Department of Motor Vehicles (SCDMV) and not the SCDOR (effective January 1, 2019).
Please contact the SCDMV at 803-896-5000 if you have questions related to the new road use fee.