Exemptions from motor vehicle tax.
S.C. Code Ann. § 12-37-2721
in effectThe provisions of this article do not apply to motor vehicles owned and licensed by motor vehicle dealers and operated on the highway with education license plates pursuant to Section 56-3-2320. Code Commissioner's Note Another SECTION 12-37-2721 was added by 1994 Act No. 497, Part II, SECTION 70B. At the direction of the Code Commissioner, that section was renumbered as SECTION 12-37-2723.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c037.phpFetched: 10/17/2026
