All vehicles from a current year model to an older model may qualify for a high mileage deduction. In order to receive this deduction, the taxpayer must apply in person to the County Auditor, on or before the last day of the month in which their license plate is due to expire. Please bring a recent oil change slip or auto repair statement. Depending on the mileage submitted, it is possible that a visual reading of the odometer may be necessary. Therefore, you need to have the vehicle with you when applying for this deduction. Qualifying mileage is determined by using a guide supplied by the South Carolina Department of Revenue and taxation. High mileage must be applied for annually. Late applications will not be considered.