Form St-236 - Casual Or Use Excise Tax Return
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6STATE OF SOUTH CAROLINA
1350
DEPARTMENT OF REVENUE
ST-236
CASUAL OR USE EXCISE TAX RETURN
(Rev. 7/24/14)
5112
Mail To: SC Department of Revenue, PO Box 125, Columbia, SC 29214-0107
SELLER'S INFORMATION
PROPERTY PURCHASE INFORMATION
Name of Purchaser:
Name of Seller:
Address:
Address:
City:
State:
Zip Code:
City:
State:
Zip Code:
Date of Purchase:
Date:
Property Purchase: Year
Make
Serial/VIN Number:
5% GL CODE: 14-3750
NOTE: Payment of tax on this form requires the submission of a bill of sale and the signature of the owner.
6% GL CODE: 14-4750
CASUAL EXCISE TAX:
(Purchase from an individual)
FILE #: 650-99999-7
Non-taxable transactions reason
Place "X" in the appropriate box
(Place "X" in the reason box, if applicable)
1.
Motor Vehicle
Transfer to member of immediate family - indicate relationship
01
2.
Motorcycles
Transfer to legal heir, legatee or distributee
02
3.
Boats
Transfer to partnership or corporation upon formation
03
4.
Motors (Outboard)
Nonresident military personnel (Statement as to Home of Record (HOR) MUST be attached.)
04
5.
Airplanes
USE TAX:
5% GL CODE: 14-3704
(Purchase from an out of state retail dealer)
Non-taxable transactions reason
6% GL CODE: 14-4704
(Place "X" in the reason box, if applicable)
FILE #: 075-99999-7
Nonresident military personnel (Statement as to Home of Record (HOR) MUST be attached.)
04
Note: The sales of trucks, boats and motors are taxable.
Tax paid to SC registered out-of-state retailer
05
(See page 4 for additional information relating to non-taxable purchases.)
Place "X" in the appropriate box
1.
Motor Vehicle
**4.
Motors (Outboard)
7.
Semi-Trailers
10.
Recreational Vehicles
2.
Motorcycles
5.
Airplanes
8.
Manufactured Homes
11.
Other
3.
Boats
6.
Trailers
9.
Campers
If purchase is non-taxable, enter non-taxable transaction code:
Skip lines 1 through 10 (Computation of Tax) and Sign Return.
COMPUTATION OF TAX:
Items Not Subject to Maximum Tax
Items Subject to Maximum Tax
Column A (6%)
Column B (5%)
$
$
Sales Price..........................................................................................
1.
1.
$
$
2.
Less Trade-In Allowance.....................................................................
2.
$
$
3.
3.
Balance Subject to Tax.......................................................................
$
$
Tax Due: Line 3 by tax rate of Column A, B ($300 if subject to Max)..
4.
4.
*** Local tax does not apply to sales that are subject to $300.00 tax cap
$
5.
5.
Local Option Tax (1% of line 3 if applicable - list attached)..................
$
Other Local Tax (line 3 times the applicable Local Tax Rate)..............
6.
6.
$
$
7.
Total Tax Due (add lines 4, 5 and 6)....................................................
7.
6%
5%
** $ 300.00 maximum tax does NOT apply to the purchase of a boat
motor sold separately, boat trailers, trailers pulled by other than truck
tractor and contents of mobile homes.
<
>
<
>
$
$
Credit for taxes paid to another state (See Instructions)......................
8.
8.
$
$
9.
Amount Due.........................................................................................
9.
$
10.
Total Amount Due (add line 9, column A and B).........................................................................................
MUNICIPALITY OR COUNTY NUMERICAL CODE
(Use municipality code if within municipal limits)
(See Instructions)
Under penalty of law, I certify that the information provided herein is correct and to the best of my knowledge is true
and complete.
Date
Signature of Purchaser
Daytime Phone No.
Email Address
See reverse side
51121028
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