(A) UTVs are exempt from the provisions of Section 56-3-627. (B) A registered UTV is subject to road-use fees for vehicles powered by electric, hydrogen, and fuels other than motor fuel pursuant to Section 56-3-645. (C) UTVs are subject to sales tax pursuant to Chapter 36, Title 12. (D) The owner of a UTV is exempt from the payment of property taxes in the county in which the UTV or Farm UTV is registered.
Taxes and fees; exemptions
S.C. Code Ann. § 56-2-5070, under Title 56, Chapter 2.
S.C. Code Ann. § 56-2-5070