South Carolina Code 50-23-35. Watercraft title issuance; tax payment proof required; exceptions
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(A) No title for a watercraft or outboard motor may be issued by the department if currently titled in this State or titled or registered in another state unless it is accompanied by a receipt from the applicant’s appropriate county official stating payment of ad valorem taxes due for the tax year in which the ownership was initiated has been paid. Applications submitted more than one year after ownership was initiated must be accompanied by paid tax receipts for all subsequent years up to the date the application was accepted by the department.
(B) A title for a watercraft or outboard motor sold by a permitted marine dealer is exempt from the requirement for a paid tax receipt and may be titled by the department without the receipt indicating ad valorem taxes have been paid. The department must transmit daily a list of the titles and certificates of registration issued under this exemption to the respective county official for collection of ad valorem taxes.
Terms Used In South Carolina Code 50-23-35
- Department: means the South Carolina Department of Natural Resources unless otherwise stated. See South Carolina Code 50-5-15
- Marine dealer: means a business that engages in buying or selling, exchanging, brokering, manufacturing, or servicing watercraft or outboard motors for watercraft. See South Carolina Code 50-21-10
- Outboard motor: means a combustion engine or electric propulsion system, which is used to propel a watercraft and which is detachable from the watercraft as a unit. See South Carolina Code 50-21-10
- Watercraft: means anything used or capable of being used as a means of transportation on the water but does not include: a seaplane regulated by the federal government, water skis, aquaplanes, surfboards, windsurfers, tubes, rafts, and similar devices or anything that does not meet construction or operational requirements of the state or federal government for watercraft. See South Carolina Code 50-21-10
(C) No receipt is required for a watercraft or outboard motor designated as exempt from ad valorem taxes by the appropriate county official, provided that each county makes such a determination when a watercraft or outboard motor is titled in their respective county.