Form St 236 – Fill Out and Use This PDF

	NOTE: Payment of tax on this form requires the submission of a bill of sale and the signature of the				5% GL CODE: 14-3750
	owner.				6% GL CODE: 14-4750
	CASUAL EXCISE TAX: (Purchase from an individual)				FILE #: 650-99999-7
	Non-taxable transactions			Place "X" in the appropriate box
	Code	Reason
					1.	Motor Vehicle
	01	Transfer to member of immediate family - indicate relationship
					2.	Motorcycles
	02	Transfer to legal heir, legatee or distributee
					3.	Boats
	03	Transfer to partnership or corporation upon formation
					4.	Motors (Outboard)
	07	Nonresident military personnel (Statement as to Home of Record (HOR) MUST be attached.)
					5.	Airplanes

09	Nonresident military personnel (Statement as to Home of Record (HOR) MUST be attached.)
	Note: The sales of trucks, boats and motors are taxable.
11	Tax paid to SC registered out-of-state retailer

Place "X" in the appropriate box

Name of County or Municipality

County or Municipality Code

(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.

Signature of Purchaser

Date

See reverse side

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TAX COMPUTATION FOR MANUFACTURED HOMES AND CONTENTS

	(Computation does not apply to modular homes)
SECTION - A Compute tax on the sale of the home.
1.	Enter total sales price amount of home.			$
2.	Enter trade-in allowance for home.			$
3.	SUBTRACT line 2 from line 1 and enter results here.			$
4.	MULTIPLY line 3 by 35% (.35) and enter results here.			$
5.	SUBTRACT line 4 from line 3 and enter results here.			$
6.	BASIS OF COMPUTATION OF TAX ON HOME			$
	(A) If line 5 is less than or equal to $6000.00, enter results on line 6.
	Go to line 7.
	(B) If line 5 is greater than $6000.00 and home is energy efficient (EEF), enter $6000.00 on line 6.
	Go to line 7.
	(C) If Line 5 is greater than $6000.00 and home is non-energy efficient,
	(1) Subtract $6000.00 from line 5 and enter results here	$
	(2) Multiply line C, (1) by 40% (.40) and enter results here	$
	(3) Add $6000.00 to line C, (2) and enter results on line 6.
	Go to line 7.
7.	Multiply amount on line 6 by 5% (.05), enter results here and go to section B.			$

SECTION - B Compute tax on the sale of the contents of the home. (subject to local taxes)

(Items subject to $300.00 cap are not included in this tax computation.)

8.	Enter the sales price for the contents of the home.	$
9.	Enter trade-in allowance for the contents of the home.	$
10.	Subtract line 9 from line 8 and enter results here.	$
11.	If delivery is made in a local tax county, multiply amount on line 10 by the state and local	$
	tax rate and enter results here.
Total tax due on home and contents
12.	Add line 7 and line 11 enter results here.	$

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General Information

(Rev. 9/24/10)

The purpose of these instructions is to provide information on the remittance of casual excise tax and use tax, if any, on motor vehicles, motorcycles, boats, motors, airplanes, trailers, etc. The tax is required of transactions where the purchaser has purchased from an individual, non-retailer, or a retailer located outside of South Carolina who is not responsible for collecting sales or use tax.

The Department of Revenue publishes advisory documents on casual excise tax; sales and use tax collected by the Department and the exemptions allowed under each tax. For the most recently published information, visit the Department’s website, www.sctax.org

Use Tax

1. What is the use tax?

The use tax is a tax that applies to purchases of tangible personal property from out-of-state retailers for use, storage or consumption in South Carolina, and includes purchases from retailers made via the Internet (retailers’ websites and retailers’ sales on auction sites), through out-of-state catalog companies, or when visiting another state or another country.

2. What is the rate for the use tax?

The tax rate for the use tax is the same as the sales tax. This rate is determined by where the tangible personal property will be used, stored or consumed, regardless of where the sale actually takes place. Therefore, the tax rate for the use tax will be the 6% state rate plus the applicable local use tax rate for the location where the tangible personal property will be used, stored or consumed.

Note: Information concerning local sales and use tax rates can be found on the Department’s website, www.sctax.org

3. Does South Carolina allow credit for taxes paid in another State?

Yes, a credit is allowed for the state and local sales or use tax due and paid in another state against the state and local use tax due in South Carolina. The credit is allowed upon proof that the sales or use tax was due and paid in the other state.

Note: For a further explanation on credit for taxes paid to another state, please visit the Department’s website, www.sctax.org and refer to Department Advisory Opinions Index for Sales and Use Tax.

4. Which transactions are not subject to the use tax?

The following transfers of motor vehicles, motorcycles, boats, motors, airplanes, trailers, semi trailers, or pole trailers are excluded from the use tax:

A. Purchases from outside South Carolina that have been substantially used in another state by the purchaser before being titled, registered or licensed in South Carolina. The purchaser must show proof that the property was titled, registered or licensed in another state.

B. Purchases in which the purchaser has a receipt from an out of state retailer authorized to collect South Carolina's use tax and shows the seller has collected the tax from the purchaser.

C. Sales to dealers for resale. The liability for tax will shift from the seller to the purchaser if the seller receives a properly completed ST-8A, "Resale Certificate", from the purchaser.

D. Sales to qualifying nonresident military personnel, sales to the federal government, transfers to an insurance company, and sales of airplanes used in planting, cultivating or harvesting farm crops (e.g. crop dusting).

5. Assessment Time Limitations for Use Tax

If a person fails to pay the use tax due on a purchase, the law allows the Department to assess any use taxes due (plus interest and penalties) within:

(1)36 months of when the return was filed or due to be filed (whichever is later) or

(2)12 months of receiving information from other states, regional and national tax administration or the

federal government, but no later than 72 months after the last day the use tax may have been paid without penalty. However, the Department may assess use taxes due (plus interest and penalties) beyond these time limits if (1) there is fraudulent intent to evade the taxes, (2) the taxpayer failed to file a return, (3) there is a 20% understatement of the total of all taxes required to be shown on the return, or (4) as otherwise allowed under the law.

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Casual Excise Tax

1.What is casual excise tax and when is it imposed on sales of motor vehicles, motorcycles, boats, motors, or airplanes?

The casual excise tax is imposed upon the issuance of a certificate of title or other proof of ownership for every (1) motor vehicle, (2) motorcycle, (3) boat, (4) motor, or (5) airplane required to be registered, titled, or licensed. It applies only to the last sale before the application for title.

2.What is the Casual Excise Tax Rate and how the tax is computed?

The tax rate is 5% of the “fair market value” of the motor vehicle, motorcycle, airplane, and boat purchased. The casual excise tax is computed on the “fair market value” which is defined as (1) the total purchase price (i.e., price agreed upon by the buyer and seller) less any trade-in allowance of the motor vehicle, motorcycle, boat, motor, or airplane, or (2) the valuation shown in a national publication adopted by the Department. The casual excise tax imposed on sales of motor vehicles, motorcycles, boats, or airplanes may not exceed the $300 maximum tax on these transactions.

However, the tax is 6% of the “fair market value” of a motor that is purchased alone (not permanently attached to the boat). Any transaction subject to the maximum tax of $300 is taxed at a state rate of 5% and is not subject to any local tax administered and collected by the Department of Revenue on behalf of local jurisdictions. Any transaction not subject to the maximum tax of $300 is taxed at a state rate of 6% and is subject to any local tax administered and collected by the Department of Revenue on behalf of local jurisdictions.

3. Who does not have to pay the Casual Excise Tax?

The following transfers of motor vehicles, motorcycles, boats, motors, or airplanes are not subject to the casual excise tax.

Code 1. Transfers to members of the immediate family ("immediate family" is spouse, parent, child, sister, brother, grandparent, and grandchild);

Code 2. Transfers to a legal heir, legatee, or distributee;

Code 3. Transfers from an individual to a partnership upon formation, or from a stockholder to a corporation upon formation;

Code 4. Transfers of motor vehicles, motorcycles, or airplanes specifically exempted by Section 12-36-2120 from the sales or use tax;

Note: For a further explanation on how Casual Excise Tax is administered, please visit the Department’s website, www.sctax.org and refer to Department Advisory Opinions Index on Sales and Use Tax.

4. Who should complete the ST-236?

The purchaser should complete ST-236 before going to register or title the motor vehicle, motorcycle, boat, motor, or airplane.

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%.

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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 www.sctax.org Information on the Department of Motor Vehicles or the Department of Natural Resources can be found at www.myscgov.com

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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LOCAL OPTION NUMERICAL CODES FOR COUNTY/MUNICIPALITY

Local Option Tax is applicable only to the counties listed below. Only names of incorporated towns are included in this listing. Other counties may be added at a later date, by referendum.

If your business is located in a municipality you must use the city code, not the general county code.

*If your sales or purchases are delivered within a city or town, you must use the CITY or TOWN code to properly identify the specific city.

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