South Carolina DOR Issues Revenue Ruling Relating to Sales Tax on Motor Vehicles

The South Carolina Department of Revenue (DOR) Sept. 26 issued a revenue ruling updating guidance concerning which vehicles are motor vehicles subject to the state’s partial sales and use tax exemption. The ruling includes: 1) in Jack’s Custom Cycles, Inc. v. South Carolina Department of Revenue, the Court of Appeals held that the term “motor vehicle” includes certain vehicles that the DOR previously excluded from the maximum tax provisions in the tax code; 2) the term “motor vehicle” includes any motorized, self-propelled, and wheeled vehicle that doesn’t run on rails, effective April 26; 3) all-terrain vehicles, utility task vehicles, golf ...