Is South Carolina's sales tax rebate for alternative fuel vehicles and conversion equipment still available (per SC IL #08-13)?

Plain-English summary

South Carolina's sales tax rebate for alternative fuel vehicles and conversion equipment was eliminated in 2008 — before it ever took effect. The rebate had been created by the Energy Freedom and Rural Development Act of 2007, codified in Chapter 63 of Title 12. Under S.C. Code § 12-63-20(A), purchasers or lessees of certain alternative fuel and fuel-efficient vehicles, and purchasers of certain conversion equipment, would have been eligible for a sales tax rebate of up to $300 for purchases made from July 1, 2008 to June 30, 2013.

The General Assembly revised § 12-63-20(A) in the 2008 session, and as a result those rebates were eliminated. Because the rebate no longer exists, the Department's earlier information letter that had announced it — SC Information Letter #08-2 — is withdrawn and no longer valid.

What this means for you

If you were planning to claim the up-to-$300 sales tax rebate on an alternative fuel or fuel-efficient vehicle or on conversion equipment, that rebate is not available: it was repealed in 2008 before its July 1, 2008 start date. Do not rely on the withdrawn SC Information Letter #08-2. Incentives for alternative-fuel vehicles have changed repeatedly since, so check current law for any credit or rebate that may apply now.

Common questions

Q: Can I still get the up-to-$300 alternative fuel vehicle sales tax rebate?
A: No. The General Assembly eliminated it in 2008 by revising § 12-63-20(A), before the rebate's July 1, 2008 effective date.

Q: What happened to the earlier letter about the rebate?
A: SC Information Letter #08-2, which had announced the rebate, is withdrawn and no longer valid.

Subject

Alternative Fuel Vehicles and Conversion Equipment Sales Tax Rebates Eliminated

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL08-13.pdf

Original ruling text

State of South Carolina

Department of Revenue
301 Gervais Street, P. O. Box 12265, Columbia, South Carolina 29211
Website Address: http://www.sctax.org

SC INFORMATION LETTER #08-13

SUBJECT:

Alternative Fuel Vehicles and Conversion Equipment
Sales Tax Rebates Eliminated

DATE:

June 30, 2008

AUTHORITY: S.C. Code Ann. Section 12-4-320 (Supp. 2000)
S.C. Code Ann. Section 1-23-10(4) (Supp. 2000)
SC Revenue Procedure #05-2
SCOPE:

An Information Letter is a written statement issued to the public to
announce general information useful in complying with the laws
administered by the Department. An Information Letter has no
precedential value.

Alternative Fuel Vehicles and Conversion Equipment- Sales Tax Rebate Eliminated
The Energy Freedom and Rural Development Act was enacted in 2007 and codified in
Chapter 63 of Title 12. Under Code Section 12-63-20(A), purchasers or lessees of certain
alternative fuel and fuel efficient vehicles, and purchasers of certain conversion
equipment, were eligible for a sales tax rebate of up to $300 from July 1, 2008 to June 30,
2013.
However, the General Assembly revised Code Section 12-63-20(A) this year. As a result
of this revision, the above referenced sales tax rebates for purchasers and lessees of
alternative fuel and fuel efficient vehicles, and purchasers of certain conversion
equipment, have been eliminated.
Therefore, a previously issued information letter advising the public of these rebates, SC
Information Letter #08-2, is withdrawn and no longer valid.

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