Instructions For Pt-441 Motor Carriers Property Tax Return (Page 2 of 3) in pdf

State of South Carolina

Department of Revenue

301 Gervais Street, P.O. Box 125, Columbia, South Carolina, 29214

SOUTH CAROLINA MOTOR CARRIER PROPERTY TAX

INFORMATION SHEET

Calendar Year, Due Date, Vehicles to Be Included

The motor carrier property tax return for the calendar year 2006 is due by June 30, 2007. The return should include all

vehicles with a gross vehicle weight greater than 26,000 pounds and buses for hire registered with a BC tag designed

to carry 16 or more passengers including the driver. Inter-City buses are excluded. The property tax is based on

ownership of a vehicle as of December 31, 2006. Property tax is due on any vehicle owned or leased as of December

31, 2006 even if the vehicle did not have a tag or was not in use. All vehicles owned as of December 31, 2006 should

be reported on this tax return. Do not include vehicles purchased in 2007. All returns are subject to audit by the

Department of Revenue. Failure to file the form PT-441 or pay motor carrier property tax will result in

suspension of tags and driver's license.

Please use Black Ink only when completing the form PT-441.

Special Mobile Tags

If the vehicles have SM tags, the property taxes should be paid to the County not the Department of Revenue.

Farm Tags

Starting with calendar year 2000, there is no weight class for farm tags with the Department of Revenue. If the

vehicle(s) have FM tags, the property taxes should be paid to the County.

Federal Identification Number (FEI)/Social Security Number (SSN)

A return cannot be processed without a FEI or SS number. The number provided should be for the owner of the

vehicle. All type corporations and partnerships should provide the FEI number. Individuals and sole proprietors should

provide their SS number and FEI if one has been assigned to them. This number is also required because it will allow

the Department of Revenue to continue to pursue a method to consolidate the vehicle file.

Filing One Return For All Vehicles

The Department of Revenue is still working to consolidate the file received from the Department of Public Safety so

that vehicle owners may file one return for all vehicles required to be reported. Because of the different names used to

throw any tax returns away.

If more than one return is received, please use the one with the file number you filed under for tax year 2005. All

vehicles MUST be reported on one return. If this is the first time you filed and you received more than one return,

please use the return with the most correct information and indicate on the others the file number you filed under.

(Example: All information reported on DOR #31000333-7). Make sure that the name, address and FEI/SS number

is correct. If this information is not correct, make the corrections on the tax return prior to filing. All other returns

received should be returned indicating across the top of the return the file number that you filed under.

Line 4 Mileage

If you claim out of state mileage you must attach a copy of your IFTA report. If you are leased on to a company you

must send in vehicle, driver and mileage verification on the letterhead from the company you are leased onto with a

contact person's name and number. Driver information must include name, address and social security number.

Vehicle information must include year, make, model and VIN. Mileage information must include South Carolina

mileage and total miles driven in all jurisdictions.

PT 460 7085 (Rev. 5/24/07)

70851019

Instructions For Pt-441 Motor Carriers Property Tax Return Page 2