Section effective until January 1, 2027. See, also, section 12-37-3240 effective January 1, 2027. 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).
Exemptions from boat and watercraft tax
S.C. Code Ann. § 12-37-3240, under Title 12, Chapter 37.
S.C. Code Ann. § 12-37-3240