When does South Carolina charge sales tax instead of the Infrastructure Maintenance Fee on boat, farm, and utility trailers?

Plain-English summary

South Carolina Revenue Ruling #25-2 replaces the Department's earlier personal-use-versus-business-use approach for certain trailers. The governing question is instead whether the trailer is privately owned and not for hire.

The following are subject to state and local sales or use tax rather than the Infrastructure Maintenance Fee (IMF) when they belong to a person and are not used to transport people or another person's property for compensation:

• boat trailers under 2,500 pounds;
• farm trailers used substantially in planting, cultivating, or harvesting farm crops for sale; and
• utility trailers that are not recreational vehicles, fire-safety education trailers, horse trailers, boat trailers, or farm trailers.

These trailers fall outside the IMF because § 56-3-130 exempts them from registration when they are privately owned and not for hire. Items that must be registered with the Department of Motor Vehicles are generally subject to the IMF, which the ruling describes as 5% capped at $500 for the covered sales. Items subject to the IMF are exempt from sales tax under § 12-36-2120(83).

The ruling defines privately owned as belonging to a person—which can include an individual or business entity—and not for hire as not being used to transport people or another person's property for compensation. It expressly says the statute does not distinguish personal use from business use.

For nonresident purchasers, a South Carolina retailer's sale of one of these trailers is generally subject to state and local sales tax, but no South Carolina sales tax is due if the purchaser cannot receive credit for that tax in the trailer's state of registration. A business whose only trailer activity is renting them may buy rental inventory wholesale; the rental receipts are then subject to state and local sales or use tax.

What this means for you

Trailer dealers

Do not decide between sales tax and the IMF merely from a customer's statement that the trailer is for personal or business use. Document whether the trailer must be registered and whether it is privately owned and not for hire. The ruling specifically reminds retailers that their records must substantiate why a trailer sale was taxed or exempted.

Trailer purchasers

A lightweight boat trailer, farm trailer, or ordinary utility trailer can owe sales or use tax even when bought for a business. If it is privately owned, not for hire, and exempt from registration under § 56-3-130, the ruling places it in the sales/use-tax system rather than the IMF system.

Trailer-rental businesses

Trailer inventory held only for rental may be purchased wholesale. The rental business must collect state and local sales or use tax on the gross proceeds or sales price charged to customers.

Common questions

Q: Does business use automatically make one of these trailers subject to the IMF?
A: No. The ruling rejects the earlier personal-use/business-use distinction. The statutory test is whether the trailer is privately owned and not for hire.

Q: What does “not for hire” mean here?
A: The Department defines it as using the trailer for purposes other than transporting people or another person's property for compensation.

Q: Is a privately owned utility trailer used by a business taxable?
A: If it is not for hire and falls within the ruling's utility-trailer category, it is subject to state and local sales or use tax rather than the IMF.

Q: Can a rental company buy trailers without paying sales tax upfront?
A: Yes, if its only business is renting trailers, the inventory purchase is wholesale. Its rental receipts are taxable.

Q: What happens when the buyer is not a South Carolina resident?
A: The ruling generally subjects the South Carolina retail sale to state and local sales tax, but says no South Carolina sales tax is due if the buyer cannot receive credit for it in the state of registration.

Citations and references

• S.C. Code Ann. §§ 12-36-910(A) and 12-36-1310(A) — sales and use tax
• S.C. Code Ann. § 12-36-2120(83) — exemption for items subject to the IMF
• S.C. Code Ann. §§ 56-3-627 and 56-3-130 — IMF and registration rules
• S.C. Code Ann. § 56-3-20(13) — trailer definition
• S.C. Code Ann. § 12-36-930 — sales to nonresidents
• S.C. Regulation 117-301.5(i) — farm-trailer guidance

Source

• Landing page: SC Advisory Opinion Search
• Original PDF: RR25-2.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC REVENUE RULING #25-2
SUBJECT:

Sales of Boat Trailers, Farm Trailers, and Other Utility Trailers
(Sales and Use Tax)

EFFECTIVE DATE:

Applies to all periods open under the statute.

SUPERSEDES:

Relevant portions of IL #22-17 and other advisory opinions and any oral
directives in conflict herewith.

REFERENCES:

Title 12, Chapter 36 of the S.C. Code of Laws (2014, Supp. 2022)
Title 56, Chapter 3 of the S.C. Code of Laws (2014, Supp. 2022)

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4)
Revenue Procedure #09-3

SCOPE:

The purpose of a Revenue Ruling is to provide guidance to the public. It
is an advisory opinion issued to apply principles of tax law to a set of facts
or general category of taxpayers. It is the Department’s position until
superseded or modified by a change in statute, regulation, court decision,
or another Department advisory opinion.

PURPOSE:
The purpose of this advisory opinion is to update the Department’s guidance concerning which boat
trailers, farm trailers, and other utility trailers are subject to sales or use tax rather than the
Infrastructure Maintenance Fee (“IMF”). 1
LAW AND DISCUSSION:
Sales/Use Tax Compared with the Infrastructure Maintenance Fee

1

Previously, the Department advised the following regarding the sale of “boat trailers,” “farm trailers,” and “utility
trailers”: 1) such trailers purchased for “Personal Use” were subject to sales/use tax when purchased from a licensed
retailer, and 2) such trailers purchased for “Business Use” are subject to the IMF and exempt from sales/use tax per §
12-36-2120(83).

1

Code Section 12-36-910(A) states:
A sales tax, equal to [six] 2 percent of the gross proceeds of sales, is imposed upon
every person engaged or continuing within this State in the business of selling
tangible personal property at retail.
Code Section 12-36-1310(A) reads:
A use tax is imposed on the storage, use, or other consumption in this State of
tangible personal property purchased at retail for storage, use, or other consumption
in this State, at the rate of [six] percent of the sales price of the property, regardless
of whether the retailer is or is not engaged in business in this State.
Thus, unless an exemption applies, either sales or use tax is imposed at a rate of 6% on all retail
sales of tangible personal property.
Items that are subject to the Infrastructure Maintenance Fee are exempt from sales tax. S.C. Code
Ann. § 12-36-2120(83). Items that must be registered with the Department of Motor Vehicles are
subject to the IMF upon registration. The IMF equals 5% of the gross proceeds of the sale, not to
exceed $500 for a sale by a dealer with a SCDMV license, or 5% of the vehicle’s fair market value,
not to exceed $500, for a sale by a person who is not a licensed dealer. Among other things, the
IMF applies to sales of vehicles, trailers, and semitrailers. S.C. Code Ann. § 56-3-627.
Chapter 3 of Title 56 generally requires registration of vehicles, trailers, semitrailers, and other items,
but expressly exempts from registration boat trailers under twenty-five hundred pounds, farm
trailers, and other utility trailers, which are privately owned and not for hire. S.C. Code Ann. § 563-130. Because there is no registration requirement, these items are not subject to the IMF. Therefore,
sales of boat trailers under twenty-five hundred pounds, farm trailers, 3 and other utility trailers,
which are privately owned and not for hire, are subject to the sales or use tax. 4 The dealer must
charge sales tax or the purchaser must pay use tax, whichever is applicable.
What are the meanings of farm trailer, utility trailer, privately owned,
and not for hire?
To determine the applicability of the IMF compared to the sales/use tax, it is necessary to
determine the meaning of each of the above terms. To define these terms, the Department first
looks to Title 12 and the applicable tax regulations; the Department also looks to Title 56.5
Unfortunately, neither Title 12 nor Title 56 defines any of them. However, related terms are
defined in the Code and are helpful in determining the intent of the legislature with respect to the
S.C. Code Ann. § 12-36-910(A) imposes a 5% sales tax. S.C. Code § 12-36-1110 imposes an additional 1% sales
and use tax rate by 1% beginning June 1, 2007.
3
Farm trailers are not specifically exempted from the sales and use tax according to the IMF exemption. S.C. Code
§ 12-36-2120(83). However, farm machinery is exempt from sales tax pursuant to S.C. Code § 12-36-2120(16) and
this would likely include many farm trailers. See SC Revenue Ruling #23-4.
4
These trailers are not subject to the maximum tax provisions in S.C. Code Ann. § 12-36-2110.
5
Unlike Jack’s Custom Cycles, Inc. v. S.C. Dep’t of Revenue, 439 S.C. 35, 47, 885 S.E.2d 433, 440 (Ct. App. 2023),
reh’g denied (Apr. 26, 2023), the Department considered the definitions of “trailer” found in both Title 12 and Title
56 to ensure the “ordinary and popular meaning” was the outcome.
2

2

application of either the IMF or the sales/use tax. Finally, because the Code and Regulations are
not fully determinative, the Department looks to the ordinary and popular meaning afforded to
these terms.
Code Section 56-3-20(13) defines “trailer” as follows:
every vehicle with or without motive power, other than a pole trailer, designed for
carrying persons or property and for being drawn by a motor vehicle and
constructed so that no part of its weight rests upon the towing vehicle.
S.C. Regulation § 117-301.5(i), which provides guidance related to trailers that qualify for the
farm machinery sales tax exemption, is relevant to the Department’s effort to define “farm trailer”:
a flatbed trailer or a stock trailer used for hauling farm crops (i.e. hay, corn,
peaches) if the flatbed trailer or stock trailer is used substantially in planting,
cultivating, or harvesting such farm crops for sale in their original state of
production or preparation for sale.
Finally, S.C. Code Ann. § 12-36-2110(A)(1) lists the types of trailers subject to the partial sales
tax exemption, which is commonly known as the “max tax”:
trailer or semitrailer, pulled by a truck tractor, as defined in Section 56-3-20, and
horse trailers, but not including house trailers or campers as defined in Section 563-710 or a fire safety education trailer [. . .] recreation vehicles, including tent
campers, travel trailer, park model, park trailer, motor home, and fifth wheel.
Neither Title 12 nor Title 56 provide definitions for the terms “privately owned” and “not for hire.”
Therefore, it is necessary to determine their “ordinary and popular meaning.” The Second College
Edition of the American Heritage Dictionary provides the following definitions:
•
•

“Private” - Belonging to a particular person or persons, as opposed to the public or the
government
“Owned” - That which belongs to one

While the term “for hire” is not defined in the Second College Edition of the American Heritage
Dictionary, the Code of Federal Regulations defines a “for-hire motor carrier” as “a person
engaged in the transportation of goods or passengers for compensation.” 49 CFR § 390.5T. There
are a variety of states that define the term similarly. Therefore, the term “for hire” means “used to
transport persons or the property of another for compensation.” 6
The Department, interpreting S.C. Code Ann. § 56-3-130 in conjunction with Titles 12 and 56, tax
regulations, Second College Edition of the American Heritage Dictionary, and federal regulations

In an opinion dated October 7, 2024, the South Carolina Attorney General agreed with the Department’s asserted
meaning for this term.

6

3

will use the following definitions for “farm trailer,” “utility trailer,” “privately owned,” and “not
for hire,” when determining whether sales/use tax should apply to a transaction:
•

“farm trailer” – a trailer, as defined in S.C. Code Ann. § 56-3-20(13), used substantially
in the planting, cultivating, or harvesting of farm crops (e.g., hay, corn, peaches) for
sale in their original state of production or preparation for sale

•

“utility trailer” – a trailer, as defined in S.C. Code § 56-3-20(13), that is not a
recreational vehicle, fire safety education trailer, horse trailer, boat trailer, or farm
trailer

•

“privately owned” – belonging to a particular person 7 (or persons), as defined in S.C.
Code Ann. § 56-1-10(22)

•

“not for hire” – the use of a trailer for purposes other than transporting persons or the
property of another for compensation

Purchases by Nonresidents of South Carolina
Retail sales of boat trailers under 2,500 pounds, farm trailers, and utility trailers by South Carolina
retailers to a nonresident who will register it in another home state are subject to state and local
sales tax. The sales tax imposed on sales to a nonresident is remitted to the Department of
Revenue. 8
No sales tax is due in South Carolina if a nonresident purchaser cannot receive a credit in the state
of registration for sales tax paid to South Carolina.
CONCLUSION
In Information Letter #22-17, the Department suggested that boat trailers under 2,500 pounds,
farm trailers, and utility trailers were subject to the IMF if they were for “business use.”
Alternatively, according to IL #22-17, those same types of trailers were subject to sales/use tax if
they were for “personal use.” The governing statute, however, does not distinguish between
business and personal use. It instructs that these sorts of trailers are exempt from registration (and,
thus, not subject to the IMF) if they are “privately owned and not for hire.” S.C. Code Ann. § 563-130.

7
Per S.C. Code Ann. § 56-1-10(22), “person” means “every natural person, firm, partnership, trust, company, firm,
association, or corporation. Where the term "person" is used in connection with the registration of a motor vehicle, it
includes any corporation, association, partnership, trust, company, firm, or other aggregation of individuals which
owns or controls the motor vehicle as actual owner, or for the purpose of sale or for renting, as agent, salesperson, or
otherwise.”
8
See S.C. Code Ann. § 12-36-930.

4

Therefore, the following trailers, if they belong to a “person” 9 and are not used to transport persons
or property for a consideration are subject to state and local sales or use tax, rather than the
Infrastructure Maintenance Fee:
•

boat trailers under twenty-five hundred pounds;

•

trailers, as defined in S.C. Code Ann. § 56-3-20(13), used substantially in the planting,
cultivating, or harvesting of farm crops for sale in their original state of production for
sale; 10 and

•

trailers, as defined in S.C. Code Ann. § 56-3-20(13), that are not recreational vehicles,
fire safety education trailers, horse trailers, or boat trailers.

If a taxpayer’s only business is renting trailers, then the gross proceeds, or sales price, from the
rental to its customer are subject to state and local sales or use tax. The taxpayer will not owe sales
tax upon purchase of the trailers in its inventory because those are wholesale purchases.
As a reminder, each retailer’s records must be able to substantiate whether the sale of a trailer
described in this Advisory Opinion was subject to or exempt from the sales or use tax.
The attached charts provide both general information and the applicable rate for the infrastructure
maintenance fee or the sale and use tax for each of the above scenarios.
SOUTH CAROLINA DEPARTMENT OF REVENUE

s/W. Hartey Powell
W. Hartley Powell, Director
February 11
,2025
Columbia, South Carolina

9

The applicable definition of “person” is found at S.C. Code Ann. § 56-1-10(22).
See footnote 4.

10

5

CHART 1:

ITEM PURCHASED

Boat Trailers under 2,500 pounds,
Farm Trailers, and Utility Trailers
Not Privately Owned and For Hire

Boat Trailers under 2,500 pounds,
Farm Trailers, and Utility Trailers
Privately Owned and
Not For Hire

Boat Trailers under 2,500 pounds,
Farm Trailers, and Utility Trailers
Not Privately Owned and
Not For Hire

UTILITY TRAILERS, BOAT TRAILERS UNDER 2,500 POUNDS,
AND FARM TRAILERS PURCHASED IN SOUTH CAROLINA BY A
SOUTH CAROLINA RESIDENT
PURCHASED FROM A
LICENSED RETAILER
WITH SCDOR WHO IS A
LICENSED DEALER WITH
SCDMV

PURCHASED FROM A LICENSED
RETAILER WITH SCDOR WHO IS NOT A
LICENSED DEALER WITH SCDMV

No Sales Tax Due Since Transaction is Exempt Under
S.C. Code § 12-36-2120(83) or
S.C. Code § 12-36-2120(16)
No IMF Collected by Retailer
IMF Remitted by Buyer to DMV Upon Registration
5% up to $500
(However, if Payment of a Sales Tax can be Documented, No IMF is
Due)
Sales Tax Remitted by Retailer to DOR
6% + Local (Unless Exempt Under
S.C. Code Ann. §12-36-2120(16))
No Sales Tax Due Since Transaction is Exempt Under
S.C. Code § 12-36-2120(83) or
S.C. Code § 12-36-2120(16)
No IMF Collected by Retailer
IMF Remitted by Buyer to DMV Upon Registration 5% up to $500
(However, if Payment of a Sales Tax can be Documented, No IMF is Due)

6

PURCHASED FROM A NONRETAILER
(A person not in the business of selling
tangible personal property at retail - e.g., a
casual sale by an individual)

No Sales Tax or Casual Excise Tax
Due on Transaction and
No IMF Collected by Seller
IMF Remitted by Buyer to
DMV Upon Registration
5% up to $500

No Sales Tax, Casual Excise Tax, or IMF
Due on Transaction

No Sales Tax or Casual Excise Tax
Due on Transaction and
No IMF Collected by Seller
IMF Remitted by Buyer to DMV Upon
Registration 5% up to $500

CHART 1:

ITEM PURCHASED

Boat Trailers under 2,500 pounds,
Farm Trailers, and Utility Trailers
–
Privately Owned and
For Hire

UTILITY TRAILERS, BOAT TRAILERS UNDER 2,500 POUNDS,
AND FARM TRAILERS PURCHASED IN SOUTH CAROLINA BY A
SOUTH CAROLINA RESIDENT
PURCHASED FROM A
LICENSED RETAILER
WITH SCDOR WHO IS A
LICENSED DEALER WITH
SCDMV

PURCHASED FROM A LICENSED
RETAILER WITH SCDOR WHO IS NOT A
LICENSED DEALER WITH SCDMV

No Sales Tax Due Since Transaction is Exempt Under
S.C. Code § 12-36-2120(83) or
S.C. Code § 12-36-2120(16)
No IMF Collected by Retailer
IMF Remitted by Buyer to DMV Upon Registration 5% up to $500
(However, if Payment of a Sales Tax can be Documented, No IMF is Due)

PURCHASED FROM A NONRETAILER
(A person not in the business of selling
tangible personal property at retail - e.g., a
casual sale by an individual)
No Sales Tax or Casual Excise Tax
Due on Transaction and
No IMF Collected by Seller
IMF Remitted by Buyer to
DMV Upon Registration
5% up to $500

Sales and Use Tax Exemptions
Chart 1 provides the tax rate for various sales and use tax transactions. Notwithstanding the above, some sales may be exempt under S.C. Code Ann. §
12-36-2120 (e.g., farm trailers used in planting, cultivating, and harvesting of farm crops - S.C. Code § 12-36-2120(16)) and therefore not subject to the
tax.
Purchases by Nonresidents for First Registration or Use in South Carolina
Chart 1 pertains to boat trailers under 2,500 pounds, farm trailers, and utility trailers that are purchased and registered in South Carolina by South
Carolina residents. However, Chart 1 also applies to boat trailers under 2,500 pounds, farm trailers, and utility trailers when purchased by nonresidents
for use in South Carolina (sales or use tax), unless otherwise exempt.
Out-of-State - Delivery by a Retailer or by a Common Carrier on Behalf of a Retailer
Notwithstanding the above, a sale is exempt from state and local sales and use tax if the seller, by contract of sale, is obligated either (1) to deliver the
item to the buyer (or an agent or donee of the buyer) at a point outside of South Carolina or (2) to deliver the item to a common carrier or the U.S. mail
for transportation to the buyer (or an agent or donee of the buyer) at a point outside of South Carolina. See S.C. Code § 12-36-2120(36).

7

Active Duty Military Members
See Chart 2 for information on the taxes and fees imposed on active duty military members, if any.

CHART 2:

ITEM PURCHASED

Boat Trailers under 2,500 pounds

UTILITY TRAILERS, BOAT TRAILERS UNDER 2,500 POUNDS, AND FARM
TRAILERS PURCHASED IN SOUTH CAROLINA BY A NONRESIDENT TO BE
REGISTERED OR USED OUTSIDE OF SOUTH CAROLINA

PURCHASED FROM A
PURCHASED FROM A LICENSED
LICENSED RETAILER
RETAILER WITH SCDOR WHO IS NOT A
WITH SCDOR WHO IS A
LICENSED DEALER WITH SCDMV
LICENSED DEALER
WITH SCDMV
Sales Tax Remitted by Retailer to DOR
Lesser of sales tax imposed in the
Purchaser’s state of residence or
6% + Local

PURCHASED FROM A NONRETAILER
(A person not in the business of selling
tangible personal property at retail - e.g., a
casual sale by an individual)

No Sales Tax, Casual Excise
Tax, or IMF Due on
Transaction

See Notes 1 and 2 for exceptions
Sales Tax Remitted by Retailer to DOR
Utility Trailers

Lesser of sales tax imposed in the
Purchaser’s state of residence or
6% + Local

No Sales Tax, Casual Excise
Tax, or IMF Due on
Transaction

See Notes 1 and 2 for exceptions
Sales Tax Remitted by Retailer to DOR
Farm Trailers

Lesser of sales tax imposed in the
Purchaser’s state of residence or
6% + Local
See Notes 1 and 2 for exceptions

Nonresident Military and Spouse
Trailers Purchased by a Non-Resident
Member of the Military (including
Spouse) Located in South Carolina by
Reason of Orders of the US Armed
Forces

No Sales Tax, Casual Excise
Tax, or IMF Due on
Transaction

No IMF or Sales Tax Remitted on Transaction if the license, fee, or excise is paid by the
servicemember in the servicemember’s state of
domicile or residence.

No Sales Tax, Casual Excise
Tax, or IMF Due on
Transaction

Exempt Under
Servicemember Civil Relief Act
See §§ 3911 (Definitions), 4001 (Exemption for Personal Property), and 49 U.S. Code §
30102 (Definition of Motor Vehicle)
Servicemember Civil Relief Act

No IMF due on Transaction if
the license, fee, or
Excise is paid by the
Servicemember in the
Servicemember’s State of
Domicile or residence.

8

CHART 2 GENERAL INFORMATION
Sales and Use Tax Exemptions
Chart 1 provides the tax rate for various sales and use tax transactions. Notwithstanding the above, some sales may be exempt under S.C. Code Ann. § 12-362120 (e.g., farm trailers used in planting, cultivating, and harvesting of farm crops - S.C. Code § 12-36-2120(16)) and therefore not subject to the tax.
Purchases by Nonresidents for First Registration or Use in South Carolina
Chart 1 pertains to boat trailers under 2,500 pounds, farm trailers, and utility trailers that are purchased and registered in South Carolina by South Carolina
residents. However, Chart 1 also applies to boat trailers under 2,500 pounds, farm trailers, and utility trailers when purchased by nonresidents for use in South
Carolina (sales or use tax), unless otherwise exempt.
Information on Surrounding States
Certain surrounding states offer credit for any sales tax paid in South Carolina. To further assist, a list of the surrounding states Revenue and Taxation
departments are listed below:
State
Alabama
Florida
Georgia
North Carolina
Tennessee
Virginia

Website
https://revenue.alabama.gov
https://floridarevenue.com
https://dor.georgia.gov
https://www.ncdor.gov
https://www.tn.gov/revenue.html
https://www.tax.virginia.gov/

Out-of-State - Delivery by a Retailer or by a Common Carrier on Behalf of a Retailer
Notwithstanding the above, a sale is exempt from state and local sales and use tax if the seller, by contract of sale, is obligated either (1) to deliver the item to the
buyer (or an agent or donee of the buyer) at a point outside of South Carolina or (2) to deliver the item to a common carrier or the U.S. mail for transportation to
the buyer (or an agent or donee of the buyer) at a point outside of South Carolina. See S.C. Code § 12-36-2120(36).
Active Duty Military Members
Resident Military Members: See Chart 1 for registration or purchases by military members who are residents of South Carolina.
Nonresident Military Members: See Chart 2 for information on the taxes and fees imposed on active duty military members, if any.

9

CHART 2 NOTES
Note 1: Purchases by Nonresidents for Registration in the Purchaser’s State of Residence
Code Section 12-36-930 provides that the sales tax due on a sale to a nonresident of a motor vehicle, trailer, semitrailer, or pole trailer that is to be
registered and licensed in the nonresident purchaser’s state of residence, is the lesser of (1) the sales tax which would be imposed on the sale in the
purchaser’s state of residence or (2) the tax that would be imposed in South Carolina.
No sales tax is due in South Carolina if (1) a nonresident purchaser cannot receive a credit in his resident state for sales tax paid to South Carolina or (2)
the nonresident's state does not impose a sales tax on the sale of a motor vehicle, trailer, semitrailer, or pole trailer.
Note 2: Out-of-State Delivery by a Retailer or by a Common Carrier on Behalf of a Retailer
Notwithstanding the above, a sale is exempt from state and local sales and use tax if the seller, by contract of sale, is obligated either (1) to deliver the
item to the buyer (or an agent or donee of the buyer) at a point outside of South Carolina, or (2) to deliver the item to a common carrier or the US mail
for transportation to the buyer (or an agent or donee of the buyer) at a point outside of South Carolina. See S.C. Code § 12-36-2120(36).

10

CHART 3:

UTILITY TRAILERS, BOAT TRAILERS UNDER 2,500 POUNDS, AND
FARM TRAILERS PREVIOUSLY REGISTERED OUTSIDE OF
SOUTH CAROLINA

Item Previously Registered
Outside of South Carolina

Infrastructure Maintenance Fee (IMF)

Boat Trailers under 2,500 pounds,
Farm Trailers, and Utility Trailers
Previously Registered Out-of-State
by the Owner and Subsequently
Registered in SC for the first time by the
Same Owner –

IMF Remitted by Owner to DMV
$250

Not Privately Owned and For Hire
Boat Trailers under 2,500 pounds,
Farm Trailers, and Utility Trailers
Previously Registered Out-of-State
by the Owner and Subsequently Registered in
SC for the first time by the Same Owner –

No IMF Due on Registration in South Carolina
Exempt Under S.C. Code § 56-3-627(D)(1)

Privately Owned and
Not For Hire
Boat Trailers under 2,500 pounds,
Farm Trailers, and Utility Trailers
Previously Registered Out-of-State
by the Owner and Subsequently Registered in
SC for the first time by the Same Owner –

IMF Remitted by Owner to DMV
$250

Not Privately Owned and
Not For Hire

11

CHART 3:

UTILITY TRAILERS, BOAT TRAILERS UNDER 2,500 POUNDS, AND
FARM TRAILERS PREVIOUSLY REGISTERED OUTSIDE OF
SOUTH CAROLINA

Item Previously Registered
Outside of South Carolina

Infrastructure Maintenance Fee (IMF)

Boat Trailers under 2,500 pounds,
Farm Trailers, and Utility Trailers
Previously Registered Out-of-State
by the Owner and Subsequently Registered in
SC for the first time by the Same Owner –

IMF Remitted by Owner to DMV

Privately Owned and
For Hire
Active Duty Military Member and Family
(Resident or Nonresident):
Trailer Previously Registered Out-of-State by
Active Duty Military or Spouse/ Dependent
and Subsequently Registered for the first time
in SC by Same Owner

No IMF Due on Registration in South Carolina

$250

Exempt Under S.C. Code § 56-3-627(D)(2)

12