Active Duty military may be exempted from all vehicle property taxes annually if the following criteria are met:

• Must be Active Duty – no reserves, retired, or ROTC
• Must present unexpired military ID
• Must have orders or a letter from your commanding officer stating you are ordered to SC
• Current LES (within the last 3 months) showing your home state of record is somewhere outside of SC

If your spouse is listed on your vehicle registration, the following are also required. If a military spouse does not qualify for exemption, 50% of the vehicle property taxes will be exempt:

• Spouse’s Military ID
• Proof of spouse’s residency outside of SC – Driver’s License, Primary Residence, Voter ID, IRS Taxes

Application for exemption must be made annually.

• Vehicle property taxes are not exempted if the Active Duty military personnel’s primary residence (home state of record) is located in South Carolina.
• Vehicle fees are not exempted (including DMV registration fees and County road fees).