Form St 385 – Fill Out and Use This PDF

STATE OF SOUTH CAROLINA	)
	)	AFFIDAVIT
COUNTY OF	)

Personally appears the below named affiant, who being duly sworn, deposes and says that he is a non-resident of the State of South Carolina, that the information hereinafter set forth is true and correct of his own knowledge and is made a part of this affidavit, and that he has read and understands the provisions of Section 12-36-930, Code of Laws of South Carolina, 1976, As Amended, and the instructions which are printed on the reverse side of this affidavit.

Name of Purchaser

Purchaser's Social Security/Federal Employer Identification Number

Purchaser's Address

(Street)

(City)

(State)

(Zip)

Purchaser's Telephone Number

Area Code (

)

Name of Seller

Seller's Address

(Street)

(City)

(State)

(Zip)

Seller's Retail License Number

(000-00000-0)

Date of Sale

(Month)

(Day)

(Year)

DESCRIPTION OF MOTOR VEHICLE, TRAILER,

SEMITRAILER, OR POLE TRAILER

Make

Model

Year

Vehicle Identification Number

New

Used

Sales Price $

Trade-In Allowance $

Net Amount Paid

$

Amount of Sales Tax Paid $

Sales Tax Rate in Purchaser's State

(Not to exceed $500.00, except for pole trailers)

This motor vehicle, trailer, semitrailer or pole trailer will be licensed in the State of within ten (10) days from the date of purchase.

Sworn to and subscribed before me

										(Purchaser's Signature)
this		day of		, year of	.
		(Notary Public for South Carolina)
Original - Retained by Purchaser				INSTRUCTIONS				SEE REVERSE SIDE		Copy - Provided to Seller

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Section 12-36-930, Code of Laws of South Carolina, 1976, As Amended, provides:

(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)an amount equal to the sales tax, which would be imposed in the purchaser's state of residence, or

(2)the tax that would be imposed under this article.

(B)At the time of the sale, the seller shall:

(1)obtain from the purchaser a notarized statement of the purchaser's intent to license the vehicle, within ten days, in the purchaser's state of residence, and

(2)retain a signed copy of the notarized statement. The purchaser shall give a copy to the sales tax agency of the purchaser's 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.

DEFINITIONS:

Motor Vehicle: Every vehicle which is self-propelled and customarily used on highways; provided, however, that the term shall not include self-propelled motor vehicles not designed or used primarily for transportation of persons or property and incidentally operated or moved over the highways, including farm tractors, road construction and maintenance machinery, ditchdigging apparatus, truck cranes and similar vehicles, this enumeration to be deemed partial and not to exclude other such vehicles which are within the general terms of this definition.

Trailer: Every vehicle with or without motive power, other than a pole trailer, designed for carrying persons or property and for being drawn by a motor vehicle and so constructed that no part of its weight rests upon the towing vehicle.

Semitrailer: Every vehicle with or without motive power, other than a pole trailer, designed for carrying persons or property and for being drawn by a motor vehicle and so constructed that some part of its weight and that of its load rests upon or is carried by another vehicle.

Pole Trailer: Every vehicle without motive power designed to be drawn by another vehicle and attached to the towing vehicle by means of a reach or pole or by being boomed or otherwise secured to the towing vehicle and ordinarily used for transporting long or irregularly shaped loads such as poles, pipes or structural members capable, generally, of sustaining themselves as beams between the supporting connections.

INSTRUCTIONS

1.This form must be completed in its entirety.

2.Distribution of the completed form and all copies must be properly handled.

3.A copy of this affidavit must be retained by the seller to support any deduction taken on the sales tax return.

Social Security Privacy Act Disclosure

It is mandatory that you provide your social security number on this tax form. 42 U.S.C 405(c)(2)(C)(i) permits a state to use an individual's social security number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any person required to make a return to the SC Department of Revenue shall provide identifying numbers, as prescribed, for securing proper identification. Your social security number is used for identification purposes.

The Family Privacy Protection Act

Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department of Revenue is limited to the information necessary for the Department to fulfill its statutory duties. In most instances, once this information is collected by the Department, it is protected by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents such information from being used by third parties for commercial solicitation purposes.

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