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More items are now subject to South Carolina’s Maximum Sales & Use Tax (Max Tax), and Max Tax returns must be filed online starting December 1, 2023. The South Carolina Department of Revenue wants affected taxpayers to know about the changes, including some differences to the Max Tax return starting in December.
What you need to know:
• New items, including ATVs, UTVs, golf carts, dirt bikes and legend race cars, are now subject to South Carolina’s Max Tax.
• Starting December 1, taxpayers are required to file their Max Tax returns online using MyDORWAY.
• Existing Max Tax filers should be prepared for changes to the Max Tax return when they go to file their return in December.
For more info, visit dor.sc.gov.