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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 as a single unit is 5% with a $500 maximum tax.

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.
5% of purchase or $500 Casual Excise Tax - When an outboard motor is purchased as one unit, the casual excise is 5% of the purchase and has a maximum tax of $500.

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 as a single unit is 5% with a $500 maximum tax.

  • Boat and Motor or Boat Only:¬† Purchase Price X .05, the maximum tax is $500
  • Motor Only:¬†Purchase Price X .05, the maximum tax is $500

If you did not pay taxes out-of-state, then you submit 5% tax, with a $500 cap, along 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:

  • parent
  • child
  • sister
  • brother
  • grandparent
  • grandchild
  • spouse

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.