Casual Excise | South Carolina Department of Revenue

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.

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

The 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) when you register your boat or motor, or file electronically on MyDORWAY if you require proof of payment.

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 SC 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 SC 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.

Need help?

Phone: 1-844-898-8542
Email: SalesTax@dor.sc.gov

Fair market value is defined as:

the total purchase price (price agreed upon by the buyer and seller) minus any trade-in allowance of the boat, motor, or airplane; or
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

Taxpayers whose Casual Excise liability is $15,000 or more in a filing period must file and pay all Casual Excise taxes electronically.

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.

File and pay electronically on MyDORWAY

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-236 - Casual Excise or Use Tax Return

Due date

Returns should be filed and paid shortly after a purchase is made.

Need 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!

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.

What is excluded from the Casual Excise Tax?​​

Need help?

How to file and pay

File and pay electronically on ​​MyDORWAY

Paper​ forms

Due date​

Nee​​d more help​​​?

File and pay electronically on MyDORWAY

Paper forms

Due date

Need more help?