Exemptions from boat and watercraft tax.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Assessment Of Property Taxes
  5. Exemptions from boat and watercraft tax.

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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).

HISTORY: 2018 Act No. 223 (H.4715), Section 8, eff January 1, 2020.


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