Make checks payable to SCDNR. Do not mail cash.

Fees

• SC Title and Registration ($20) if you purchased a boat
• SC Outboard Motor Title ($10) if you purchased a motor
• Duplicate Title Fees ($5 per title)

Late Fees: 

• If it has been more than 30 days since you bought the boat/motor $15
If it has been more than 60 days since you bought the boat/motor $30

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 5% of purchase price with a maximum tax of $500.00.

• 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 or maximum tax of $500 with the registration fee. If you paid a portion of the taxes, you are only required to pay the remainder, up to 5% or $500.

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.

You will have to verify that County Taxes are paid and that there are no unsatisfied liens on any of the items that you are registering.

Hints: Before mailing in your paperwork check SC Boat Facts to verify there are no personal property taxes due or unsatisfied liens. If an outstanding lien is being displayed you must have the lien satisfaction completed on the title or a completed Lien Satisfaction Form.

Taxes

If taxes are due, please contact the county tax office for the county listed.

Liens

If you owe someone money for property (like a boat or motor) it is called lien. A lien is a legal document filed by a creditor (lender) to record it's claim on the borrower's property. This ensures repayment by the borrower. If the borrower fails to repay the debt, the lender can seize the asset.

Lien Satisfaction is proof that a borrower has paid the lender in full. A lien satisfaction can be noted on the title, a notarized statement from the lienholder (person or group that acts as the lender), or the Lien Satisfaction Form.