Get SC ST-236 2020-2024

The easiest way to apply for a refund is through our free online tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov. You can also use MyDORWAY to submit amended returns and attach your documentation. You can also request a refund by completing a paper version of the ST-14.

You must apply for most Sales &​ Use Tax exemptions on ​ MyDORWAY. Review the table below for details about applying for each exemption. Apply for an exemption. You must apply for the following exemptions on ​ ​​MyDO​RWAY.

Common reasons the SCDOR may send you a notice: You have a balance due. You are due a larger or smaller refund. We have a question about your return or need additional information or documents.

Note: All marine equipment, registered as of January 1st of each year, which include boats and motors valued at $500 or less is exempt from property taxes.

In the case of new watercraft, a manufacturer's statement of origin must be delivered to the purchaser. In the case of watercraft or outboard motors from other states or foreign jurisdictions, which do not title such watercraft or outboard motors, a bill of sale and proof of registration may be substituted.

Under South Carolina law, you are required to pay personal property taxes on watercraft.

If you purchase a watercraft and/or an outboard motor without a title then you will need to obtain the proper chain of paperwork from previous owner(s), along with the fees and then you will need to complete an Affidavit In Support for Application for Title for Watercraft/Outboard Motor.

In the state of South Carolina, the law requires all motorized boats and watercraft, except exempted vessels, sailboats, and all outboard motors five horsepower and greater to be titled.