South Carolina DOR Gives Guidance on $300 Sales Tax Cap

South Carolina Department of Revenue issued Rev. Ruling 14-2 stating the utility trailers that are capable of being pulled by an automobile, minivan or pick-up truck are not subject to the $300 sales tax cap, but instead, are subject to the 6% sales tax rate, plus any local additions.  Utility trailers are trailers that are not recreational vehicles, fire safety education trailers or horse trailers.

http://www.sctax.org/NR/rdonlyres/AF3D4D34-9902-460A-9AA4-89B4E4E9ED19/0/RR142.pdf