In South Carolina you're dealing initially with the county for their taxes. Start first at the county treasurer's office. In my county I had to go to the county auditor's first. Your county may be different. You'll be paying the county sales tax. In South Carolina the different counties can charge sales taxes in a certain range so your county might be different than mine. The effective percentage charged on my trailer by the county was approximately 2.1%. My county is in the high range for the state so your rate could be slightly lower. On the Bill of Sale provided with the other paperwork from Escape, the amounts are in Canadian dollars so I had worked up the conversion before I went. The clerk at the auditor's office did her own calculations and came up with a similar amount. After paying the county their money I headed next door to the treasurer's office to pay the tax. They gave me "Treasurer's Receipt" which you take to the DMV. At the DMV I ran into an initial bump in the road. "Where's your title?" After the clerk either realized she was dealing with a new situation for which she was not trained or "I'm gonna get my boss to handle this idiot" the office supervisor was summoned. I explained the situation and she got on the South Carolina DMV computer system for initial title and registration for trailer's manufactured in Canada, or something of that nature. We then went down the list of required paperwork. The listed items did not always match the exact titles of the paperwork provided by Escape but was close enough for government work. All ended well. I paid the state of South Carolina an effective rate of 1.7% and was handed my plate. As we all know, when dealing with certain governmental agencies, our experience good or bad, will depend on who is sitting behind the desk. Always remember, "Keep Your Cool"