Free South Carolina Gift Bill of Sale
South Carolina replaced its traditional sales tax with the Infrastructure Maintenance Fee (IMF), capped at $500 for standard vehicle purchases. For immediate family gifts properly documented on SCDMV Form 400, the IMF is $0 — saving up to $500 compared to a market-rate sale of the same vehicle. South Carolina also has no safety or emissions inspection requirement, making it one of the simpler states for a family gift transfer once the paperwork is in order. The title transfer window is 45 days.
Free PDF includes a small watermark at the bottom. Remove it for $4.99.
South Carolina Gift Bill of Sale — What You Need to Know
Sales Tax Details
South Carolina charges an Infrastructure Maintenance Fee (IMF) of 5% of the purchase price (capped at $500) on vehicle transfers. For purchases, the fee effectively maxes at $500. For gifts between immediate family documented on Form 400, the IMF is $0.
Exemption: South Carolina gifts between immediate family documented on Form 400 are IMF-exempt; undocumented gifts pay $0–$300 IMF
Inspection Requirements
South Carolina has no statewide safety or emissions inspection requirement for private vehicle transfers.
South Carolina Gift Sale — Step-by-Step Checklist
- Confirm the recipient is immediate family: spouse, parent, child, sibling, grandparent, or grandchild.
- Prepare a gift bill of sale listing VIN, year, make, model, odometer reading, $0 purchase price, family relationship, date, and both parties' names, addresses, and signatures.
- Complete SCDMV Form 400 (Application for Certificate of Title) — check 'Gift/Donation' as the transfer type and state the family relationship in the relevant section.
- Donor completes odometer disclosure on the back of the title (required for vehicles under 20 years old).
- Donor signs the title assignment over to the recipient.
- Recipient takes the signed title, Form 400, gift bill of sale, proof of SC insurance, and valid ID to any SCDMV branch within 45 days.
- Pay applicable title and registration fees (the IMF is waived for qualifying family gifts with Form 400).
Common Pitfalls
- Not checking 'Gift/Donation' on Form 400: if the transfer type is left blank or marked as a sale, the SCDMV will calculate the IMF on the book value of the vehicle, potentially charging up to $500 even when the intent was a gift.
- Confusing the IMF cap with zero tax: for undocumented or non-family gifts, the IMF is 5% capped at $500 — not zero. The $0 IMF requires qualifying family relationship documentation. A gift to a friend, for example, may still incur the IMF.
- Missing the 45-day deadline: South Carolina's 45-day window is generous, but missing it results in a late fee of $250 or more depending on the vehicle's value.
- No inspection does not mean no insurance: while South Carolina has no safety inspection requirement, the recipient must carry valid SC liability insurance before registering the vehicle. Proof of insurance is required at the SCDMV office.
- Incomplete odometer disclosure on the title: federal law requires odometer certification for vehicles under 20 years old. An incomplete title will delay or block the transfer at the SCDMV.
Pro Tip
South Carolina's SCDMV online appointment system makes branch visits faster — book online before you go. Bring a complete packet: signed title with odometer disclosure, Form 400 checked 'Gift/Donation' with family relationship noted, your gift bill of sale showing $0, proof of SC liability insurance, and valid IDs for the recipient. The 45-day window is comfortable, but completing the transfer within the first two weeks avoids any risk of the deadline slipping.