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It updates prior advice on specific trailer categories (including qualifying boat trailers under 2,500 pounds, certain farm and utility trailers) and describes when IMF applies at first titling or registering, including dealer collection and remittance, and special rules when items are first registered in another state.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/sc-information-letter-25-5-south-carolina-infrastructure-and-economic-development-reform-act/308564/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/sc-information-letter-25-5-south-carolina-infrastructure-and-economic-development-reform-act/308564.png","ImageObject",300,407,{"name":92,"@type":93},"Sarah ","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-08","2026-09-20",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",12,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the purpose of this South Carolina Department of Revenue information letter?","Question",{"text":113,"@type":114},"It updates the Department’s guidance for complying with tax law, specifically revising prior advice related to certain boat trailers, farm trailers, and other utility trailers based on changes in a later revenue ruling.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"When does the Infrastructure Maintenance Fee (IMF) apply under this guidance?",{"text":118,"@type":114},"IMF applies upon the first titling or registering of covered vehicles, trailers, semitrailers, or other items with the SCDMV, and it also extends to a lessee’s first titling or registering under the amended statute.",{"name":120,"@type":111,"acceptedAnswer":121},"How are IMF amounts determined, and who remits the fee?",{"text":122,"@type":114},"IMF is remitted to SCDMV and is imposed at 5% of gross proceeds (not exceeding $500) for sales by a licensed SCDMV dealer, or 5% of fair market value (not exceeding $500) for sales by persons not licensed as dealers; dealers must collect and remit if they have the required license or offer to title/register the item.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},308564,1789869654,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},962085320529,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE  \n300A Outlet Pointe Blvd., Columbia, South Carolina 29210 P.O. Box 125, Columbia, South Carolina 29214-0575  \nSC INFORMATION LETTER \\#25-5  \nSUBJECT: South Carolina Infrastructure and Economic Development Reform Act  \nEFFECTIVE DATE: May 10, 2021, for IMF Titling and Lessee Issues; July 1, 2022, for Sales  \nand Use Tax and Casual Excise Tax Issues Involving Boat Motors; April  \n26, 2023, for Motor Vehicles; and July 1, 2017, for All Other Issues Except as Noted for Mopeds  \nSUPERSEDES: SC Information Letter \\#22-17 and all previous advisory opinions and any  \noral directives in conflict herewith.  \nREFERENCE: S.C. Code Ann. Section 56-1-10 (Supp. 2023)  \nS.C. Code Ann. Section 56-3-20 (Supp. 2023)  \nS.C. Code Ann. Section 56-3-130 (Supp. 2023)  \nS.C. Code Ann. Section 56-3-627 (Supp. 2023) Chapter 36 of Title 12 (Supp. 2023)  \nAUTHORITY: S.C. Code Ann. Section 12-4-320 (2014)  \nSC Revenue Procedure \\#09-3  \nSCOPE: An Information Letter is a written statement issued to the public to  \nannounce general information useful in complying with the laws  \nadministered by the Department. An Information Letter has no  \nprecedential value.  \nPURPOSE  \nThe purpose of this Information Letter is to update South Carolina Department of Revenue’s (SCDOR’s) guidance provided in S.C. Information Letter \\#22-17 concerning boat trailers under 2,500 pounds, farm trailers, and other utility trailers to reflect the policy revisions in S.C. Revenue Ruling \\#25-2.1 Specifically, the following trailers, if they belong to a “person”, as defined in  \n1 Previously, SCDOR 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 Code § 12-36-2120(83) .  \nSection 56-1-10(22) of the South Carolina Code, 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 (“IMF”):  \n• boat trailers under twenty-five hundred pounds;  \n• trailers, as defined in Code Section 56-3-20(13), used substantially in the planting, cultivating, or harvesting of farm crops for sale in their original state of production; and  \n• trailers, as defined in Code Section 56-3-20(13) that are not recreational vehicles, fire safety education trailers, horse trailers, or boat trailers.  \nOVERVIEW OF NEW INFRASTRUCTURE MAINTENANCE FEE  \nIn 2017, the General Assembly enacted the South Carolina Infrastructure and Economic Development Reform Act to address the needs of South Carolina’s transportation infrastructure system and to set the state on the path towards a first-class road network.2 As part of its effort to improve the state’s transportation infrastructure network, the General Assembly imposed the IMF, which became effective July 1, 2017.  \nIn 2021, the General Assembly amended Code Section 56-3-627, effective May 10, 2021, to also impose the IMF on the first titling of each vehicle, trailer, semitrailer, or other item required to be registered pursuant to Chapter 3 of Title 56. Previously, the IMF only applied to the first registration of a vehicle, trailer, semitrailer, or other item with South Carolina Department of Motor Vehicles (“SCDMV”) . The General Assembly also amended IMF statute to apply, in addition to an owner, to a lessee first titling or registering a vehicle, trailer, semitrailer, or other item with SCDMV.  \nIn 2022, the General Assembly amended Code Section 12-36-2110(A), effective July 1, 2022, subjecting watercraft motors (e.g., boat motors) to a maximum sales and use tax and maximum casual excise tax. Sales of watercraft motors are subject to the sales and use tax and the casual excise tax at a rate of 5%, but no more than $500. With this amendment, sale","cbCaifiFr5ys3boe","https://ap.wps.com/l/cbCaifiFr5ys3boe","pdf",383814,22,"English","# Purpose\n# Overview of New Infrastructure Maintenance Fee\n## Changes to IMF application and rates\n## Registration in South Carolina upon purchase or lease\n## Registration after first registration in another state\n# Charts for dealers, other retailers, and nonretailers","[{\"question\":\"What is the purpose of this South Carolina Department of Revenue information letter?\",\"answer\":\"It updates the Department’s guidance for complying with tax law, specifically revising prior advice related to certain boat trailers, farm trailers, and other utility trailers based on changes in a later revenue ruling.\"},{\"question\":\"When does the Infrastructure Maintenance Fee (IMF) apply under this guidance?\",\"answer\":\"IMF applies upon the first titling or registering of covered vehicles, trailers, semitrailers, or other items with the SCDMV, and it also extends to a lessee’s first titling or registering under the amended statute.\"},{\"question\":\"How are IMF amounts determined, and who remits the fee?\",\"answer\":\"IMF is remitted to SCDMV and is imposed at 5% of gross proceeds (not exceeding $500) for sales by a licensed SCDMV dealer, or 5% of fair market value (not exceeding $500) for sales by persons not licensed as dealers; dealers must collect and remit if they have the required license or offer to title/register the item.\"}]","SC Information Letter - 25-5 - South Carolina Infrastructure and Economic Development Reform Act | PDF",55]