S.C. Code Regs. 117-320.2 - Vehicles Replaced under Insurance Contracts

Current through Register Vol. 45, No. 9, September 24, 2021

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.

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