STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
APPLICATION FOR PLUG-IN
HYBRID VEHICLE CREDIT
Name As Shown On Tax Return
SSN or FEIN
Contact Person's Title
Make, model, model year, and any other appropriate identifiers of the motor vehicle
2. Enter the amount of tentative credit (See our website for this amount.). …......
Signature of Taxpayer or Officer
Printed Name of Taxpayer or Officer
Mail To: SC Department of Revenue
Research and Review
Columbia, SC 29214-0019
Title, If Applicable
Email a scanned PDF of TC-48A and the bill of sale to
IMPORTANT: You must include a copy of the bill of sale.
Total credits for all taxpayers for a calendar year are limited to $200,000.
Applications will be approved on a first-come, first-served basis.
Go to for a list of certified vehicles and the balance of remaining credit.
For tax years beginning in 2012 and before 2017, a taxpayer may claim a nonrefundable credit against individual or
corporate income tax for an in-state purchase or lease of a new plug-in hybrid vehicle made on or after July 1, 2012.
The credit is $667 for a qualifying vehicle having at least 4 kilowatt hours of battery capacity, plus $111 for each
additional kilowatt hour of battery capacity, not to exceed a maximum credit of $2,000. The vehicle manufacturer, or
domestic distributor of a foreign vehicle manufacturer, must complete TC-48C and send it to the Department of Revenue
to certify any eligible vehicle and its credit amount.
Any taxpayer seeking to claim the credit must complete this application form and submit it to the department. The total