South Carolina imposes an additional tax on certain vehicles, including cars, aircraft, and boats, called the “Max Tax”. The Max Tax rate is 5% of the total purchase price, not to exceed a maximum of $500. As a result of a decision from the South Carolina Court of Appeals, the South Carolina Department of Revenue has updated its definition of “motor vehicle,” which now includes “any motorized, self-propelled, and wheeled vehicle that does not run on rails.” Examples include golf carts, ATVs, UTVs, dirt bikes, and legend race cars.
More information can be found here: MORE ITEMS SUBJECT TO MAX TAX; ELECTRONIC FILING REQUIREMENT STARTS DECEMBER 1
