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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, motor, or airplane that is required to be registered, titled, or licensed. It applies to the last sale before the application for the title.

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.

For example: The tax is 5% of the fair market value of a motor that is purchased alone (not permanently attached to the boat).

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


How to file and pay

Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.​ We recommend filing electronically on MyDORWAY​​ no matter how much your tax liability may be.​​​

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!