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  • St-236, Casual Or Use Excise Tax Return - The South Carolina ... - Sctax

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1350 STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE CASUAL OR USE EXCISE TAX RETURN Mail To: SC Department of Revenue, PO Box 125, Columbia, SC 29214-0107 ST-236 (Rev. 12/20/11) 5112 PROPERTY PURCHASE.

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The casual excise tax for a motor purchased as a single unit is 5% with a $500 maximum tax. If you did not pay taxes out-of-state, then you submit 5% tax, with a $500 cap, along with the registration fee. If you acquire the watercraft or outboard motor from immediate family, you are exempt from the excise tax.

The use tax is 5% of the sales price of the motor vehicle, motorcycle, boat, motor, airplane, or trailer, semitrailer, or pole trailer purchased. However, Code Section 12-36-2110 provides that the use tax may not exceed $300 on certain transactions.

South Carolina's sales and use tax rate is 6% plus any applicable local taxes.

0:45 4:56 How to File a Sales and Use Tax Return - YouTube YouTube Start of suggested clip End of suggested clip Select the type of deduction from the drop down menu. Add a description if applicable and enter theMoreSelect the type of deduction from the drop down menu. Add a description if applicable and enter the amount of the deduction. Click ok once you're finished.

Casual Excise Tax is due when the title or other proof of ownership is issued for a boat, motor, or airplane that is required to be registered, titled, or licensed. It applies to the last sale before the application for the title. The tax rate is 5% of the fair market value of the airplane, motor, or boat purchased.

Anyone who buys tangible personal property from out-of-state and brings it into South Carolina is responsible for paying a Use Tax of 6% on the sales price of the property. Businesses that regularly make non-taxed purchases from out of state report and pay the Use Tax on their monthly Sales & Use Tax return.

The sales tax applies to all retail sales, leases and rentals of tangible personal property, including the value of property purchased at wholesale and then used or consumed by the purchaser. The use tax is based on the sales price of such property.

The gain on the sale of a personal item is taxable. You must report the transaction (gain on sale) on Form 8949, Sales and Other Dispositions of Capital AssetsPDF, and Form 1040, U.S. Individual Income Tax Return, Schedule D, Capital Gains and LossesPDF.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232