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Welcome to the New SCDOR Website

It’s still us—just with a fresh new look! The SCDOR launched our redesigned website this week, and we hope you’ll take a look around. Take a virtual tour or read some quick tips!


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 Max 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 Max Tax is taxed at a state rate of 6% and is subject to any local tax administered by the SCDOR.

Learn more about this tax in SC 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 for a Business Tax Account​.


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!