Casual Excise Tax is due when the title or other proof of ownership is issued for a boat, motor, or airplane that is required to be registered, titled, or licensed.
Use Tax: Use Tax applies to purchases of tangible personal property from out-of-state retailers for use, storage, or consumption in South Carolina.
Maximum Tax: any item subject to the Maximum Tax is taxed at a state rate of 5% and is not subject to any local tax administered by the SCDOR.
Not subject to the Maximum Tax: any transaction not subject to the Maximum Tax is taxed at a state rate of 6% and is subject to any local tax administered by the SCDOR.
Tax paid to another state: you can deduct the state and local Sales or Use Tax paid to another state from the Use Tax due in South Carolina.
| Question | Answer |
|---|---|
| Form Name | Form ST-236 |
| Form Length | 5 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 min |
| Edition | 8/24/23 |
| Issuing agency | South Carolina Department of Revenue |
| Where to send | SCDOR, PO Box 100193, Columbia, SC 29202 |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | ST-236, ST 236, ST236, Form ST-236, South Carolina ST-236, Casual Excise or Use Tax Return |
| Official source | Form ST-236 (Rev 8/24/23), South Carolina Department of Revenue |
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