# South Carolina First Time Use Tax



## DantonIzzo (Sep 1, 2014)

Does anyone know anything about the first time use tax? I got the following in as an attachment confirming my PCD date:

Dear Performance Center Delivery customer,
*The following information only applies if you reside in the following states:
Arkansas, Indiana, Kentucky, Maryland, Mississippi, New Mexico, North Carolina, Oklahoma, South Dakota, Virginia, West Virginia, or the District of Columbia.

The State of South Carolina imposes a use tax of $300 upon the first use of a new vehicle in South Carolina, purchased from a state listed above. Since you will be taking delivery of your new vehicle in South Carolina, this tax may apply.

This first time use tax will not be collected by your retail center or the BMW Performance Center. Should the State decide to collect this tax from out-of-state consumers, it would be billed by the State of South Carolina and payable directly to the same.

The BMW Performance Center is not aware of any instance where the State of South Carolina has sought this first time use tax against any of our delivery customers. In the event taxes are assessed and taxes were paid in your home state, recovery of taxes may be available in full or part. Note that such recovery may not be available from states adjoining South Carolina.

We are sorry for any inconvenience this may cause you.

The BMW Performance Center


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## S&E (Oct 26, 2014)

It is a revenue generating scheme with no bearing on the actual delivery of your vehicle. It sounds like they can retroactively claim the $300 after delivery. I did the PCD in October and because of residence in Florida, likely will not happen. If your current car is registered in South Carolina, my assumption that any tag and title fees would be included in your transaction. Call your CA and maybe even the PCD for clarification.


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## The Other Tom (Sep 28, 2002)

$300 is the normal sales tax consumers pay when a new car is purchased in SC. As a resident of SC, if I buy a car in NC (or Virgina, etc) I have to pay the $300 when I register the car. But since you are buying your car out of state, and not a resident of SC, my guess is you won't be bothered with it. The letter seems to indicate that as well.


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## need4speed (May 26, 2006)

the other tom said:


> $300 is the normal sales tax consumers pay when a new car is purchased in sc. As a resident of sc, if i buy a car in nc (or virgina, etc) i have to pay the $300 when i register the car. But since you are buying your car out of state, and not a resident of sc, my guess is you won't be bothered with it. The letter seems to indicate that as well.


+1


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## Wine-O (Feb 17, 2010)

The Other Tom said:


> $300 is the normal sales tax consumers pay when a new car is purchased in SC. As a resident of SC, if I buy a car in NC (or Virgina, etc) I have to pay the $300 when I register the car. But since you are buying your car out of state, and not a resident of SC, my guess is you won't be bothered with it. The letter seems to indicate that as well.


Since I'm new to SC and this was my first car purchased in the State, I paid the $300 sales tax up front to my out-of-state dealer I purchased from. I figured that was it. I know SC has a personal property tax on cars registered in SC as I've paid it on my other two cars, but little did I know, you have to pay personal property tax on a new car in addition to the $300 sales tax to tag and register the car in SC. I figured I wouldn't have to pay the personal property tax until the following year. Wrong!!! :yikes:


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## The Other Tom (Sep 28, 2002)

Ah yes, taxes. Sales, property, income....does it ever end? I guess we have to pay the piper one way or the other.


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## GeorgeT (Jun 22, 2007)

The sales tax on new cars in SC is technically not $300; it's 6% of the sales price with a $300 cap - so it is effectively $300. Now ask about our wonderful roads!


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## S&E (Oct 26, 2014)

GeorgeT said:


> The sales tax on new cars in SC is technically not $300; it's 6% of the sales price with a $300 cap - so it is effectively $300. Now ask about our wonderful roads!


I have to say, I-26 in SC has some of the worst potholes/etc. in the southeast. Driving home after the PCD in Greenville was a challenge to avoid rupturing all four tires. Even compared to New Orleans, I feel for you folks. Our highway system is not much better in Florida.


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## JimD1 (Jun 5, 2009)

When the personal property tax is due is a function of when the plate expires. You have to pay the personal property tax to get the sticker for the next year. If you are lucky, I was on my bimmer, you can get about a year before it comes due. But it could also be due a few months after purchase, that will be the case for my daughters new RAV4 (that she just got into a fender bender with today). 

The performance center doesn't do any money transactions. So they aren't going to collect that tax. If you live in one of the indicated states, the state of South Carolina may send you a bill but I don't see how they can enforce payment. Frankly I would throw it away. 

SC is a nice place to live but we have at least our share of goofy laws, maybe more than our share.


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