Apportioned Plate and Registration
Apportioned License Plate
You will need all of the following when submitting payment for your apportioned license plate:
- Heavy Highway Vehicle Use Tax (HVUT) Return (IRS Form 2290) for all vehicles registered at a gross vehicle weight (GVW) of 55,000 pounds or more.
- Acceptable proof of payment must be the validated form or a copy of the current year’s completed Form 2290 – Schedule 1, accompanied by a photocopy of the canceled check (front and back) which was used for payment.
- The HVUT Return (IRS Form 2290) must be filed by the last day of the month, following the month of the first use.
- For example, if an individual uses a taxable vehicle on a public highway by driving it home from the dealership on July 2, 2018, after purchasing it. The individual must file IRS Form 2290 by August 31, 2018, for the period beginning July 1, 2018. For more information, visit https://www.irs.gov/pub/irs-pdf/i2290.pdf and view page 3.
- Partial payment will be allowed providing the South Carolina license fee is more than $400 per vehicle and previous payments have not been delinquent. If your invoice does not indicate a “1st payment” total, your account does not qualify for a partial payment and the entire amount due must be paid before credentials are issued.
- You must pay in cash, check, or money order.
If you pay with a check, it must be in the name of the company or person on the account. Make check payable to the SCDMV.
You will owe a penalty if any of the following happen:
- Renew your plate after its expiration date.
- A vehicle deleted from the renewal is added back into service later in the year.
- A temporary authorization that has expired on a vehicle added to a fleet or a plate transfer.
- Register a newly acquired vehicle late.
|First 14 days||$10|
|15 to 30 days||$25|
|31 to 90 days||$50|
|More than 90 days||$75|
Temporary Evidence of Apportioned Registration
The SCDMV will issue letters authorizing temporary vehicle registration, pending issuance of IRP credentials. These Temporary Evidence of Apportioned Registrations (TEAR) may be obtained from the department upon receipt of a completed application for title and registration of a newly purchased vehicle being transferred from another state. TEAR will not be issued on vehicles renewed under IRP. This TEAR can only be obtained by contacting MCS and is valid for 45 days or until the expiration of the license year. An original TEAR must be carried in each vehicle listed on the TEAR. When requesting a TEAR, you must submit all of the following documents and fees:
- Completed Supplemental Application for Apportioned Registration (SCDMV Form Schedule C)
When adding another vehicle to an existing fleet, complete and initial the “Temporary Evidence of Apportioned Registration Requested” box. You must indicate if a current license plate is being transferred. If so, return the cab card for the deleted vehicle.
- Current title or Manufacturer’s Certificate of Origin
- Original notarized bill of sale
For newly purchased vehicles, include the odometer reading and sales price.
- Completed Title Application (SCDMV Form 400)
- Applicable payment
- Newly purchased vehicles in South Carolina are subject to sales tax or Infrastructure Maintenance Fee (IMF) unless exempt
The IMF or sales tax is 5% of the sales price, up to a maximum of $500, or include the tax exempt number assigned by South Carolina Department of Revenue.
Receipt of TEAR obligates the registrant for payment of IRP billing for the vehicles(s) listed on that schedule. Billing notices should be received within ten days to two weeks. Should you fail to receive a bill within this time period, please contact MCS at 803-896-3870. There can be no modification in the expiration date of these authorities.
TEAR is valid for 45 days or less depending upon expiration date of account.
Insurance Requirements for Apportioned Vehicles
Each South Carolina-based registrant must maintain liability insurance coverage on all vehicles bearing an SC apportioned license plate. The insurance certification on the front side of the Original Application for Apportioned Registration (SCDMV Form Schedule A/E) or Supplemental Application for Apportioned Registration (SCDMV Form Schedule C) must be completed with the insurance company name, policy number, policy dates, and the agency/agent’s name. If the vehicle becomes uninsured for any reason, the license plate and cab card must be surrendered to Motor Carrier Services within five days. Otherwise you will be subject to a reinstatement fee and fine of $400 or more.