Form St-236 - Casual Or Use Excise Tax Return (Page 5 of 6) in pdf

Form St-236 - Casual Or Use Excise Tax Return Page 5

General Guidelines

Special Provisions for Persons 85 or Older

For purposes of the casual excise tax, and the sales and use tax, purchases by an individual 85 years old or older who

titles or registers a motor vehicle, motorcycle, boat, airplane, recreational vehicle, a trailer, semi-trailer capable of being

pulled only by a truck tractor, or any other vehicle subject to the maximum tax for his own personal use is 4%, instead of

5%.

The tax rate imposed on a purchase by an individual 85 years or older who titles or registers a motor that is purchased

alone (not permanently attached to the boat), pole trailer, trailer, or semi trailer capable of being pulled by vehicles other

than a truck tractor or any other vehicle not subject to the maximum tax for his own personal use is subject to tax at 5%

instead of 6%.

Where Do I Pay the Use Tax or Casual Excise Tax?

Department of Revenue Form ST-236, “Casual or Use Excise Tax Return,” is used to compute the casual excise tax or

use tax due on the transfer of a motor vehicle, motorcycle, boat, motor, or airplane. The tax may be paid at the

Department of Revenue, or at a Department of Motor Vehicles office when registering a motor vehicle or motorcycle, or at

the Department of Natural Resources when registering a boat or motor. A taxpayer may report and remit tax on an

airplane by filing a Form ST-236 with the Department of Revenue. Form ST-236 can be obtained from the Department’s

website at Information on the Department of Motor Vehicles or the Department of Natural Resources

can be found at

To pay tax with the Form ST-236 to the Department of Revenue, you may visit any of our in state locations or mail the

information to:

South Carolina Department of Revenue

Sales Tax

P O Box 125

Columbia, SC 29214-0107

***Local Sales and Use Taxes

Local sales and use taxes apply to sales or purchases that are not subject to the $300 maximum tax. Motors sold alone,

trailers (not required to be pulled by a truck tractor only), and contents of a manufactured home are subject to local taxes

administered by the Department of Revenue.

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Form St-236 - Casual Or Use Excise Tax Return Page 5