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​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.


​​Casual Excise Tax​

Casual Excise Tax is due when the title or other proof of ownership is issued for a boat, boat motor, or airplane that is required to be registered, titled, or licensed. It applies to the last sale before the application for the title.

SCDOR does not provide or issue receipts. We recommend that you pay the Casual Excise Tax directly to the SC Department of Natural Resources (SCDNR), or file electronically on MyDORWAY if you require proof of payment.

The tax rate is 5% of the fair market value of the airplane, motor, or boat purchased.

Fair market value is defined as:
  1. the total purchase price (price agreed upon by the buyer and seller) minus any trade-in allowance of the boat, motor, or airplane; or
  2. its value listed in a national publication (NADA) adopted by the SCDOR.

​Casual Excise Tax on sales of boats, motors, or airplanes may not exceed the $500 Maximum Tax.

​Any item subject to the $500 Maximum Tax is taxed at a state rate of 5% and is not subject to any local tax administered by the SCDOR. However, any transaction not subject to the Maximum Tax is taxed at a state rate of 6% and is sub​ject to any local tax administed by the SCDOR.

Learn more about this tax in South Carolina Code Section 12-36-1710(A).


How to file and pay

You must have a Casual Use Tax account before you can file and pay this tax on MyDORWAY.​ Learn more about applying fo​r a Business Tax Account​.

File and pay electronically on ​​M​yDORWAY
MyDORWAY​ is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal). 
Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY help

Paper​ ​forms
Mail forms only to the address printed on the form - failure to mail to the correct address may cause delays in processing.
ST-2​36 - Casual Excise or Use Tax Return

​​​​​​​​​​​​​​​​​ Due dat​e​​​​​
Returns should be filed and paid shortly after a purchase is made.​

Nee​​d more help​​​?

​Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are​ open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office.​ See class dates ​and register now >​​​
​​​Our YouTube channel​ has videos to show you how to file and pay Sales Tax on MyDORWAY​​​ ​... and much more!