When purchasing a vehicle in South Carolina, state law replaces traditional state sales tax with a one-time Infrastructure Maintenance Fee set at 5% of the purchase price and capped at a maximum of $500. Additional upfront state costs include a $15 title fee and a $40 biennial registration fee for standard passenger vehicles. Note that while our dealership processes state title and registration fees, county property taxes are not included in your auto loan. These local levies are billed separately by your county tax office. Annual personal vehicle property tax is billed separately by your county treasurer based on a 6% assessment ratio and local millage rates, and it must be paid before initial plates or annual renewals are issued.
Table of Contents
- How Does the South Carolina Infrastructure Maintenance Fee Differ From Traditional Sales Tax?
- Do Dealerships Collect Vehicle Property Tax, and What Are the Title and Registration Fees?
- How Is Annual Personal Vehicle Property Tax Calculated and Paid in Horry County?
- Quick Answers to Common Questions About South Carolina Vehicle Taxes and Fees
- Start Your Vehicle Purchase and Tax Budgeting
How Does the South Carolina Infrastructure Maintenance Fee Differ From Traditional Sales Tax?
The South Carolina Infrastructure Maintenance Fee differs from traditional sales tax because it applies a flat 5% charge that stops completely once the tax reaches $500, regardless of how high the vehicle price climbs. Traditional sales taxes scale continuously with the total purchase price, whereas the state fee structure ensures that every vehicle sold above $10,000 pays the exact same state fee.
This flat-cap structure provides substantial savings for vehicle buyers compared to surrounding states that charge uncapped percentage-based sales taxes. For buyers opting for a high-value SUV, truck, or electric vehicle, the state fee stays fixed at $500. Furthermore, if you trade in a vehicle during the purchase, the agreed trade-in value is deducted from the gross purchase price before the 5% calculation is applied. While this net calculation directly lowers the fee on vehicles priced under $10,000, purchases above that threshold hit the $500 ceiling automatically.
Vehicle powertrain technology also influences your initial registration costs. To account for highway maintenance contributions usually collected through fuel taxes, South Carolina assesses supplementary road use fees during registration:
- Electric Vehicles: Subject to an additional $120 road use fee collected every two years during registration.
- Hybrid and Plug-In Hybrid Vehicles: Subject to an additional $60 road use fee collected every two years during registration.
Whether you are looking for an efficient hybrid sedan or exploring our certified pre-owned Honda inventory, our team ensures every state fee and powertrain adjustment is fully transparent on your buyer's order.
​
Do Dealerships Collect Vehicle Property Tax, and What Are the Title and Registration Fees?
Auto dealerships in South Carolina do not collect annual county personal vehicle property taxes at the dealership; instead, dealers collect state titling fees, registration fees, and the state infrastructure fee at the point of sale.
When you purchase a vehicle from a licensed dealer, our team handles the initial processing with the South Carolina Department of Motor Vehicles. We submit the titling documents, collect the title fee and registration fee, and issue your initial license plate or transfer your existing license plate. Once the sale is registered in the state system, the local county auditor receives the vehicle record and generates your county personal property tax notice for the upcoming year.
| Fee Type | Amount | Frequency / Notes |
|---|---|---|
| Infrastructure Maintenance Fee | 5% (capped at $500) | Paid once at purchase / titling [1] |
| Certificate of Title | $15 | Paid once per title issuance [1] |
| Biennial Registration | $40 | Paid every two years (standard passenger) [1] |
| Senior Registration (Age 64) | $38 | Reduced biennial rate [1] |
| Senior Registration (Age 65+) | $36 | Reduced biennial rate [1] |
| Hybrid Road Use Fee | $60 | Added to biennial registration [1] |
| EV Road Use Fee | $120 | Added to biennial registration [1] |
| County Personal Property Tax | Varies by county millage | Paid annually to County Treasurer [1, 3] |
​
How Is Annual Personal Vehicle Property Tax Calculated and Paid in Horry County?
Annual personal vehicle property tax in Horry County is calculated by taking the vehicle's fair market value as determined by the county auditor, multiplying it by the statewide 6% assessment ratio for personal passenger vehicles, and applying the local county millage rate. The resulting dollar amount represents your annual personal property tax bill, which must be paid in full to the county treasurer before annual registration renewals or license plate decals can be released.
The property tax year for a vehicle matches its registration cycle, beginning on the last day of the month in which the plate is issued and extending for 12 months. For example, families commuting along the coast in Myrtle Beach who register a vehicle in March will have a property tax cycle that runs through the end of March each year. The county auditor determines vehicle values using standardized national valuation guides adjusted for model year and vehicle class.
Paying your property tax is straightforward and offers multiple convenient methods:
- Online Payment: Pay electronically through the county treasurer portal using a debit card, credit card, or e-check.
- In-Person Payment: Visit county treasurer branch locations in person to pay by check, cash, or card.
- Mail Payment: Send payment along with your tax notice stub directly to the county treasurer's office.
Because property tax rates reflect local school district and municipal millage levies, annual amounts vary depending on where the vehicle is garaged.
​
Quick Answers to Common Questions About South Carolina Vehicle Taxes and Fees
Q: Do you receive your registration decal immediately after paying property tax online?
Paying your county vehicle property tax online generates an immediate digital confirmation receipt, but physical registration decals and certificates are processed separately. Once the county treasurer verifies the electronic payment, the update transmits to the state vehicle database, and the state motor vehicle department mails your new registration certificate and license plate decal to your physical address within several business days.
Q: How is property tax calculated when moving to Horry County with a leased vehicle?
Leased vehicles are assessed using the same 6% assessment ratio and county millage formula applied to individually owned vehicles. However, because the leasing company holds legal title to the vehicle, the county auditor sends the property tax notice to the lessor, who usually pays the tax directly and bills the lessee through monthly lease statements or an annual administrative invoice.
Q: Can I receive a vehicle property tax refund if I sell my car or move out of state?
South Carolina law permits property tax refunds on motor vehicles under specific circumstances, such as selling the vehicle, total loss from an accident, repossession, or relocating out of state. To qualify for a prorated refund, you must submit proof of the transaction (such as a signed bill of sale or out-of-state registration), your original paid tax receipt, and completed state tax form 5051 to the county auditor.
Q: What extra fees apply if I purchase a hybrid or fully electric car?
South Carolina levies a biennial road use fee during vehicle registration to support road infrastructure. Fully electric passenger cars pay an additional $120 road use fee every two years, while plug-in hybrids and conventional hybrids pay an additional $60 road use fee alongside the standard $40 registration fee.
Q: Does South Carolina require safety or emissions inspections before registering a car?
South Carolina does not require safety or vehicle emissions inspections for private passenger vehicles prior to registration or title transfer. As long as you provide proof of ownership, complete titling documents, and present a paid county property tax receipt, the state issues your vehicle registration without requiring an inspection certificate.
​
Start Your Vehicle Purchase and Tax Budgeting
Understanding vehicle taxes, registration costs, and county assessments is simple when you are well-informed. Our expert finance team simplifies your purchase by managing the $500 cap on the state infrastructure fee and guiding you through your tax obligations. While we process title and registration fees directly at the dealership, please keep in mind that your local county property taxes are invoiced separately by your local tax office.
We invite you to explore our new Honda lineup to compare model specs, trims, and powertrain options. Whether you are budgeting for a versatile SUV, a fuel-efficient sedan, or a spacious family crossover, we provide clear line-item breakdowns for every purchase.
Keep Your Vehicle Running Strong
Keep your vehicle performing at its best with our service team:
© 2026 East Coast Honda. All rights reserved.