S.C. Code Regs. § § 117-320.2

Current through Register Vol. 48, No. 11, November 22, 2024

Section 117-320.2 - Vehicles Replaced under Insurance Contracts

The use tax is due by the insured, measured by the purchase price of vehicles acquired out-of-state, whether acquired by the insured or the insurer under the terms of an insurance policy to replace destroyed or stolen vehicles.

S.C. Code Regs. § 117-320.2

Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.