Taxation on boats
Summary
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING ARTICLE 1 OF CHAPTER 23, TITLE 50, SECTION 50-23-345, AND SECTION 50-23-375, ALL RELATING TO THE TITLING OF WATERCRAFT AND OUTBOARD MOTORS, SO AS TO PROVIDE FOR REGULATIONS ON WATERCRAFT AND OUTBOARD MOTORS; BY AMENDING SECTION 12-37-3210, RELATING TO TAX NOTICES FOR BOATS AND BOAT MOTORS, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 50-23-370, RELATING TO WATERCRAFT CERTIFICATES, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE A PROPERTY TAX EXEMPTION FOR 42.8571 PERCENT OF THE FAIR MARKET VALUE OF WATERCRAFT; TO AMEND SECTION 50-23-425, RELATING TO THE DENIAL OF RENEWAL OF REGISTRATION, SO AS TO INCLUDE OUTBOARD MOTORS; BY ADDING SECTIONS 50-23-430, 50-23-440, 50-23-450, 50-23-460, 50-23-470, AND 50-23-480 ALL SO AS TO PROVIDE FOR REGISTRATION OF OUTBOARD MOTORS; BY REPEALING SECTIONS 50-23-350 AND 50-23-380 RELATING TO THE ISSUANCE OF CERTIFICATES OF NUMBER BY AGENTS AND THE TRANSFER OF REGISTRATION UPON CHANGE OF OWNERSHIP, RESPECTIVELY; BY AMENDING SECTION 50-23-320, RELATING TO THE NUMBERING OF VESSEL EXCEPTIONS, SO AS TO PROVIDE AN EXCEPTION FOR A VESSEL COVERED BY A FEDERALLY APPROVED NUMBERING SYSTEM OF ANOTHER STATE; BY AMENDING SECTION 50-21-10, RELATING TO WATERCRAFT DEFINITIONS, SO AS TO AMEND THE DEFINITION OF "OUTBOARD MOTOR"; BY AMENDING SECTION 12-37-220, RELATING TO WATERCRAFT AND MOTORS PROPERTY TAX EXEMPTIONS, SO AS TO REMOVE MOTORS FROM THE EXEMPTION; BY AMENDING SECTION 12-37-714, RELATING TO BOATS WITH SITUS IN THIS STATE, SO AS TO REMOVE REFERENCES TO BOAT MOTORS; BY AMENDING SECTION 12-37-3200, RELATING TO THE TAX YEAR FOR BOATS, SO AS TO REMOVE REFERENCES TO BOAT MOTORS; BY AMENDING SECTION 12-37-3220, RELATING TO PROPERTY TAX RETURNS FOR BOATS, SO AS TO PROVIDE FOR CERTAIN PROPERTY TAX RETURNS; BY AMENDING SECTION 12-37-3230, RELATING TO THE ASSESSED VALUE OF BOATS, SO AS TO PROVIDE FOR THE ASSESSMENT OF BOATS AND WATERCRAFT AND ANY AFFIXED OUTBOARD MOTORS AS A SINGLE UNIT; AND BY AMENDING SECTION 12-37-3240, RELATING TO EXEMPTIONS FROM BOAT AND WATERCRAFT TAX, SO AS TO REMOVE A REFERENCE TO BOAT MOTORS. - RATIFIED TITLE
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2026
House Passage
Mar 2026
Senate Passage
Mar 2026
Signed into Law
Mar 2026
Introduced Jan 30, 2025
Signed Mar 30, 2026
Floor votes · Senate Mar 4, 2026 · House May 7, 2025
How they voted
38–1
Passed · 5 other
Total votes 44
Mar 4, 2026
D
Democratic12
83% Yea
R
Republican32
87% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
44
Key actions
12
Committee
4
Amendments
4
Mar 30, 2026
Signed into law
Signed By Governor
legislature
Mar 24, 2026
Lower · Passed
Concurred in Senate amendment and enrolled
lower
Mar 5, 2026
Upper · Passed
Read third time and returned to House with amendments
upper
Mar 5, 2026
Upper · Passed
Amended
upper
Mar 4, 2026
Upper · Passed
Amended
upper
Mar 4, 2026
Upper · Passed
Committee Amendment Adopted
upper
Mar 4, 2026
Senate · Passed
Senate Vote: pass (38-1-5)
senate
Feb 18, 2026
Upper · Passed
Committee report: Favorable with amendment Finance
upper
May 8, 2025
Committee
Referred to Committee on Finance
upper
May 8, 2025
Introduced
Introduced and read first time
upper
May 8, 2025
Lower · Passed
Read third time and sent to Senate
lower
May 7, 2025
Lower · Passed
Amended
lower
May 7, 2025
House · Passed
House Vote: pass (87-6-25)
house
Apr 30, 2025
Lower · Passed
Committee report: Favorable with amendment Ways and Means
lower
Jan 30, 2025
Committee
Referred to Committee on Ways and Means
lower
Jan 30, 2025
Introduced
Introduced and read first time
lower
60 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
April Cromer
RRepublican
P
Bill Hager
RRepublican
P
Bill Herbkersman
RRepublican
P
Bill Hixon
RRepublican
P
Bill Taylor
RRepublican
P
Blake Sanders
RRepublican
P
Bobby Cox
RRepublican
P
Brandon Cox
RRepublican
P
Brandon Guffey
RRepublican
P
Brandon Newton
RRepublican
P
Brian Lawson
RRepublican
P
Cal Forrest
RRepublican
P
Case Brittain
RRepublican
P
Chris Huff
RRepublican
P
Chris Murphy
RRepublican
P
Chris Wooten
RRepublican
P
Cody Mitchell
RRepublican
P
Craig Gagnon
RRepublican
P
Daniel Gibson
RRepublican
P
David Martin
RRepublican
P
Dennis Moss
RRepublican
P
Don Chapman
RRepublican
P
Doug Gilliam
RRepublican
P
Fawn Pedalino
RRepublican
P
Gary Brewer
RRepublican
P
Harriet Holman
RRepublican
P
Heath Sessions
RRepublican
P
J.A. Moore
DDemocratic
P
Jackie Terribile
RRepublican
P
James Teeple
RRepublican
P
Jay Jordan
RRepublican
P
Jay Kilmartin
RRepublican
P
Jeff Johnson
RRepublican
P
Jermaine Johnson
DDemocratic
P
Joe Bustos
RRepublican
P
Kathy Landing
RRepublican
P
Kevin Hardee
RRepublican
P
Lee Gilreath
RRepublican
P
Lee Hewitt
RRepublican
P
Lucas Atkinson
DDemocratic
P
Mark Smith
RRepublican
P
Melissa Oremus
RRepublican
P
Micah Caskey
RRepublican
P
Nathan Ballentine
RRepublican
P
Phillip Lowe
RRepublican
P
Randy Ligon
RRepublican
P
Richie Yow
RRepublican
P
Robby Robbins
RRepublican
P
Roger Kirby
DDemocratic
P
Scott Montgomery
RRepublican
P
Shannon Erickson
RRepublican
P
Stephen Frank
RRepublican
P
Sylleste Davis
RRepublican
P
Thomas Beach
RRepublican
P
Todd Rutherford
DDemocratic
P
Tom Hartnett
RRepublican
P
Tommy Pope
RRepublican
P
Travis Moore
RRepublican
P
Val Guest
RRepublican
P
William Bailey
RRepublican
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