[727pilot@usa.co]

In most states it is a sales and USE tax. If you pick up the car, you are using it and must pay the Florida tax. You will get credit in South Carolina for the tax you have paid.

If you have a shipper pick up the car you have not used it in the State of Florida and thus you will not have to pay the tax.

The tax collectors in both states have absolutely no sense of humor. If the dealer turns the car loose and does not collect the proper tax he will have to pay it to the state out of his pocket when he gets audited.