Casual Excise

CASUAL EXCISE TAX ×

Phone: 803-898-5000 (Choose the option for Sales tax)

What is Casual Excise Tax?

Effective July 1, 2017, South Carolina Code Section 12-36-1710(A) imposes a 5% casual excise tax on the issuance of every certificate of title or proof of ownership for each of the following:

boats
motors
airplanes

The tax rate is 6% of the "fair market value" of a motor that is purchased alone (not permanently attached to the boat). The measure of the casual excise tax is fair market value of the item to be licensed, titled or registered. Fair market value is the purchase price less any trade-in allowed, or the value shown in a national publication (NADA) of used values adopted by the SCDOR less any trade-in allowed. The purchaser is liable for the casual excise tax. Department of Natural Resources, and/or the Division of Aeronautics may not issue a license or transfer title until the state sales or use tax has been paid.

Exclusions
Excluded from the casual excise tax are boats, motors or airplanes transferred:

to a member of the immediate family (spouse, parents, children, sisters, brothers, grandparents and grandchildren)
to a legal heir, legatee or distributes
to a partnership, from an individual, upon formation of a partnership
to a corporation, from a stockholder, upon formation of a corporation
to a motor vehicle or motorcycle dealer licensed under Code Section 56-3-2310 for the purpose of resale
to a financial institution for the purpose of resale
as a result of repossession to a secured party for the purpose of resale

In addition to the above, the following also are excluded from the casual excise tax:

the fair market value of a boat, motor, or airplane transferred to a seller or secured party in partial payment (trade-ins)
transfers of airplanes specifically exempted by Code Section 12-36-2120 from the sales or use tax
boats, motors, or airplanes, where a sales or use tax has been paid on the transaction necessitating the transfer

Local Taxes: Transfers subject to the casual excise tax are exempt from the 0.5% of 1% sales and use taxes.

Mailing Addresses

Returns - Balance Due	Returns - No Balance Due	General Inquiries
South Carolina Department of Revenue PO Box 100193 Columbia, SC 29202	South Carolina Department of Revenue PO Box 125 Columbia, SC 29214-0101	South Carolina Department of Revenue Sales Tax PO Box 125 Columbia, SC 29214-0400

How to File Casual or Use Excise Tax Return:

File ST-236 online using MyDORWAY

To file by paper, download, print and mail your ST-236 to the address listed on the form

Due Date:

This form should be mailed shortly after the purchase is made.