South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-3240 — Exemptions from boat and watercraft tax

The provisions of this article do not apply to a boat, boat motor, or watercraft exempt from ad valorem taxation pursuant to Section 12-37-220(B)(38)(a) or classified as a primary or secondary residence pursuant to Section 12-37-224(B).

Last amended: 2018 Act No. 223 (H.4715), SECTION 8, eff January 1, 2020. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v

Source: official text