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).
S.C. Code Ann. § 12-37-3240
Exemptions from boat and watercraft tax
2018 Act No. 223 (H.4715), SECTION 8, eff January 1, 2020.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.