S.C. Code Ann. § 12-36-930 – Sale of motor vehicle to resident of another state

(A) The tax imposed by this article on sales of motor vehicles, as defined in Section 56-1-10, trailers, semitrailers, or pole trailers of a type to be registered and licensed, to a resident of another state, is the lesser of:
1. (1) an amount equal to the sales tax, which would be imposed in the purchasers state of residence, or
2. (2) the tax that would be imposed under this chapter.
(B) At the time of the sale, the seller shall:
1. (1) obtain from the purchaser a notarized statement of the purchasers intent to license the vehicle, within ten days, in the purchasers state of residence; and
2. (2) retain a signed copy of the notarized statement. The purchaser shall give a copy to the sales tax agency of the purchasers state of residence.
(C) No tax is due if a nonresident will not receive credit in his state of residence for sales tax paid to this State under this section.