SC Boat Bill of Sale: Contents, Filing Deadline, and Taxes

A South Carolina boat bill of sale is built into the SCDNR Watercraft/Outboard Motor Application: when the buyer and seller complete and sign that form, it serves as the bill of sale, and the buyer has 30 days from the purchase date to file it with the South Carolina Department of Natural Resources along with the assigned title, the casual excise tax, a paid property tax receipt, and the title fee.¹ Get the hull number, the price, and the tax receipt right and the transfer is straightforward. Miss any of them and it stalls.

What the Document Must Contain

South Carolina Code Section 50-23-60 sets out the required fields. For the vessel: make, model, model year, length, primary construction material, and the 12-character Hull Identification Number stamped on the transom. If the boat has an inboard engine, include the manufacturer’s engine serial number.²

Both parties list full legal names, addresses with county, and the date of sale. The buyer also provides date of birth, state ID number, and the county where the boat will be kept. Any lender’s name, address, and loan date go on the form as well.²

List the purchase price accurately. SCDNR uses it to calculate the casual excise tax, and understating invites the state to assess tax based on fair market value instead.

The Outboard Motor Is a Separate Item

Under Section 50-23-20, an outboard motor of five horsepower or greater is titled separately from the boat. The bill of sale has to describe both independently: for the motor, list make, model, model year or year of manufacture, horsepower, and the manufacturer’s serial number. Each item carries its own title fee and its own casual excise tax calculation. Motors under five horsepower need no title.³²

How to Submit the Paperwork

Download the Watercraft/Outboard Motor Application from the SCDNR site. Print it on two separate pages, not front and back.⁴ Both buyer and seller complete and sign it, and the seller assigns the existing title to the buyer. Submit the signed application together with the assigned title.¹

Check every field against the existing title. A transposed digit in the HIN or a misspelled manufacturer name will delay processing. The seller is also required to notify SCDNR in writing within 30 days of the sale with full details of the ownership change, which protects the seller from liability if the buyer is slow to file.⁵

For a private sale between two South Carolina residents, both signatures on the SCDNR application typically suffice, with no notarization required. A notarized bill of sale is required when the boat is bought from an out-of-state dealer.⁶

The 30-Day Filing Deadline

The buyer has 30 days from the purchase date to submit the application. A filing received between 31 and 60 days after purchase adds a $15 late fee. After 60 days the late fee jumps to $30.⁵

Dealers face the same 30-day deadline and must submit on the buyer’s behalf before delivering the vessel.² While the title is being processed, you can legally operate the boat for up to 60 consecutive days from the purchase date using the temporary certificate number and copies of your title or bill of sale.⁷

Casual Excise Tax on Every Private Sale

South Carolina charges a casual excise tax of 5% of the purchase price on private boat sales, capped at $500 per item. The boat and its outboard motor each carry a separate $500 maximum. If the motor is permanently attached and sold as a package with the boat, the combined transaction caps at $500 total.⁸

You pay the casual excise tax directly to SCDNR as part of the title application package. Local sales tax does not apply.⁹

Property Tax Receipt Requirement

Under Section 12-37-3210, SCDNR cannot issue a certificate of number unless the application arrives with a paid tax receipt or notice of payment from the county treasurer.¹⁰

For a private sale, that means visiting the county auditor’s office to have a tax bill created and then paying it at the county treasurer’s office before SCDNR will process the title. If the boat comes from an SC-permitted marine dealer, the dealer notifies SCDNR, which forwards the information to the county auditor, and the buyer has 120 days from purchase to pay that bill.⁷

The title assignment also requires the seller to certify that all personal property taxes are paid to date. Any unpaid taxes become the new owner’s responsibility under state law, so handle tax verification early in the transaction rather than at the end.

Title and Registration Fees

SCDNR fees are paid alongside the casual excise tax and property tax receipt:

New boat title and registration (never titled in SC): $20
In-state change of ownership (boat already titled in SC): $20
New outboard motor title (never titled in SC): $10
In-state change of ownership (motor already titled in SC): $10
Unpowered vessel title: $10

Buying a boat and a separate outboard motor together comes to $30 in combined title fees.¹¹

Buying from Out of State

SCDNR keeps separate document checklists depending on whether the boat comes from a titling state or a non-titling state.⁷ Purchases from an out-of-state dealer require a signed and notarized bill of sale.⁶ For an out-of-state private sale, the seller’s original state title serves as the ownership proof, and the standard SCDNR application covers the bill of sale requirements.

Property taxes on out-of-state and dealer purchases are billed by your county after SCDNR processes the title, so there is no upfront payment as with an in-state private sale.⁷ The 5% casual excise tax still applies, capped at $500. If sales tax was paid to another state on the same purchase, South Carolina may allow a credit against the casual excise tax owed, with documentation.

Inherited Boats Follow a Different Path

A boat that passes at death is not transferred with a normal bill of sale. If the will has been probated and an executor appointed, the executor signs the application on behalf of the deceased, and SCDNR requires an original probate court letter with a raised seal granting that authority. Without a will or appointed representative, SCDNR needs a probate court document identifying who is entitled to ownership, submitted with the standard application.¹²

South Carolina also allows a Transfer on Death beneficiary designation under Code Section 62-6-410. When a TOD beneficiary inherits, no bill of sale is required; the beneficiary submits proof of the owner’s death with the title application.²

Trailers Go Through a Different Agency

SCDNR titles and registers boats and motors. Boat trailers fall under the South Carolina Department of Motor Vehicles, with separate paperwork and a separate fee.¹³ The SCDNR bill of sale does not carry over to the trailer, so budget the extra step when a trailer is part of the purchase.

1
South Carolina Department of Natural Resources. Boating – Title and Register a Watercraft or Outboard Motor in SC
2
South Carolina Legislature. South Carolina Code Title 50 Chapter 23 – Watercraft and Outboard Motors
3
South Carolina Department of Revenue. SC Revenue Ruling 92-2 – Outboard Motors (Casual Excise Tax)
4
South Carolina Department of Natural Resources. Boating – Forms
5
South Carolina Department of Natural Resources. Watercraft/Outboard Motor Application
6
South Carolina Department of Natural Resources. Boating – Frequently Asked Questions
7
South Carolina Department of Natural Resources. Boating – Title and Register a Watercraft or Outboard Motor in SC
8
South Carolina Department of Natural Resources. Casual Excise Tax
9
South Carolina Department of Revenue. Casual Excise
10
South Carolina Legislature. South Carolina Code Title 12 Chapter 37 – Assessment of Property Taxes
11
South Carolina Department of Natural Resources. Boating – Fees
12
South Carolina Department of Natural Resources. Boating – Estate or Inheritance
13
SCDMV. Boats and Jet Skis