South Carolina
Together we protect, preserve and promote your freedom to fly
State Legislative Reports
State Aviation Taxes
Sales Tax Rate – 6%; Aircraft sales tax is capped at $500, local taxes do not apply
Possible exemptions to sales tax and other non-sales related taxes –
| Casual Sale “Yard Sale Rule” | Yes |
| Fly Away Rule | No |
| Trade In Value | Yes |
| Credit for Tax Paid | |
| MX Parts Exemption | Yes |
| MX Labor Exemption | Yes |
| Aircraft Registration Fee | No |
| Personal Property Tax | Yes; value X 10.5% X milage rate |
| Jet Fuel Tax | Sales Tax; (6%) |
| AvGas Tax | Sales Tax; (6%) |
| Dedicated Aviation Fund | Yes |
| Unique to State Taxes |
