Skip Navigation

Life's Better
South Carolina Department
of Natural Resources

If you are seeing this, then your internet browser is Microsoft Internet Explorer and you are running in Compatibility mode. You will not be able to view the application with this browser and these settings.



Please remove "SC.GOV" from your compatibility view listings using your settings in the Internet Explorer options.

Boating - Title and Register a Watercraft or Outboard Motor in SC

Casual Excise Tax

Casual excise tax is charged upon the issuance of a title or proof of ownership for a boat or motor. The casual excise tax for a boat or boat and motor purchased as a package is 5% of purchase price with a maximum fee of $500.00. The casual excise tax for a motor purchased alone is 6% with no maximum.

Fee Amount Type of Fee
5% of purchase
or $500
Casual Excise Tax - The fee for casual excise tax 5% of the purchase price and has a maximum of $500 if the boat and motor are purchased from same owner. When a boat is purchased as one unit, the casual excise is 5% of the purchase and has a maximum of $500.
6% of purchase Casual Excise Tax - When an outboard motor is purchased as one unit, the casual excise is 6% of the purchase and has no maximum fee.

Casual Excise Tax:

Casual excise tax is charged upon the issuance of a title or proof of ownership for a boat or motor. The casual excise tax for a boat or boat and motor purchased as a package is 5% of purchase price with a maximum fee of $500.00. The casual excise tax for a motor purchased alone is 6% with no maximum.

If you did not pay taxes out-of-state, then you submit 5% tax with the registration fee.

Tax Exempt if Purchased from Immediate Family
If you acquire the watercraft or outboard motor from immediate family, you are exempt from the excise tax. Immediate family includes:

You must complete the exempt form on the back of the Watercraft/Outboard Motor Application to be exempt.

Military persons are not exempt from Casual Excise or Use Tax on boats and Outboard Motors.



Casual Excise tax can also be paid to the S.C. Department of Revenue Tax Service Centers.

Back
to
Top