---
type: "Bill"
title: "Taxation on boats"
description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING ARTICLE 1 OF CHAPTER 23, TITLE 50, SECTION 50-23-345, AND SECTION 50-23-375, ALL RELATING TO THE TITLING OF WATERCRAFT AND OUTBOARD MOTORS, SO AS TO PROVIDE FOR REGULATIONS ON WATERCRAFT AND OUTBOARD MOTORS; BY AMENDING SECTION 12-37-3210, RELATING TO TAX NOTICES FOR BOATS AND BOAT MOTORS, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 50-23-370, RELATING TO WATERCRAFT CERTIFICATES, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE A PROPERTY TAX EXEMPTION FOR 42.8571 PERCENT OF THE FAIR MARKET VALUE OF WATERCRAFT; TO AMEND SECTION 50-23-425, RELATING TO THE DENIAL OF RENEWAL OF REGISTRATION, SO AS TO INCLUDE OUTBOARD MOTORS; BY ADDING SECTIONS 50-23-430, 50-23-440, 50-23-450, 50-23-460, 50-23-470, AND 50-23-480 ALL SO AS TO PROVIDE FOR REGISTRATION OF OUTBOARD MOTORS; BY REPEALING SECTIONS 50-23-350 AND 50-23-380 RELATING TO THE ISSUANCE OF CERTIFICATES OF NUMBER BY AGENTS AND THE TRANSFER OF REGISTRATION UPON CHANGE OF OWNERSHIP, RESPECTIVELY; BY AMENDING SECTION 50-23-320, RELATING TO THE NUMBERING OF VESSEL EXCEPTIONS, SO AS TO PROVIDE AN EXCEPTION FOR A VESSEL COVERED BY A FEDERALLY APPROVED NUMBERING SYSTEM OF ANOTHER STATE; BY AMENDING SECTION 50-21-10, RELATING TO WATERCRAFT DEFINITIONS, SO AS TO AMEND THE DEFINITION OF \"OUTBOARD MOTOR\"; BY AMENDING SECTION 12-37-220, RELATING TO WATERCRAFT AND MOTORS PROPERTY TAX EXEMPTIONS, SO AS TO REMOVE MOTORS FROM THE EXEMPTION; BY AMENDING SECTION 12-37-714, RELATING TO BOATS WITH SITUS IN THIS STATE, SO AS TO REMOVE REFERENCES TO BOAT MOTORS; BY AMENDING SECTION 12-37-3200, RELATING TO THE TAX YEAR FOR BOATS, SO AS TO REMOVE REFERENCES TO BOAT MOTORS; BY AMENDING SECTION 12-37-3220, RELATING TO PROPERTY TAX RETURNS FOR BOATS, SO AS TO PROVIDE FOR CERTAIN PROPERTY TAX RETURNS; BY AMENDING SECTION 12-37-3230, RELATING TO THE ASSESSED VALUE OF BOATS, SO AS TO PROVIDE FOR THE ASSESSMENT OF BOATS AND WATERCRAFT AND ANY AFFIXED OUTBOARD MOTORS AS A SINGLE UNIT; AND BY AMENDING SECTION 12-37-3240, RELATING TO EXEMPTIONS FROM BOAT AND WATERCRAFT TAX, SO AS TO REMOVE A REFERENCE TO BOAT MOTORS. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2025-2026"
identifier: "H 3858"
citation: "South Carolina H 3858 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Atkinson", "B. Newton", "B.J. Cox", "B.L. Cox", "Bailey", "Ballentine", "Beach", "Brewer", "Brittain", "Bustos", "C. Mitchell", "Caskey", "Chapman", "Cromer", "Davis", "Erickson", "Forrest", "Frank", "Gagnon", "Gibson", "Gilliam", "Gilreath", "Guest", "Guffey", "Hager", "Hardee", "Hartnett", "Herbkersman", "Hewitt", "Hixon", "Holman", "Huff", "J. Moore", "J.E. Johnson", "J.L. Johnson", "Jordan", "Kilmartin", "Kirby", "Landing", "Lawson", "Ligon", "Lowe", "M.M. Smith", "Martin", "Montgomery", "Moss", "Murphy", "Oremus", "Pedalino", "Pope", "Robbins", "Rutherford", "Sanders", "Sessions", "T. Moore", "Taylor", "Teeple", "Terribile", "Wooten", "Yow"]
version_count: 9
action_count: 42
vote_count: 4
first_action: "2025-01-30"
last_action: "2026-04-02"
source: "openstates"
source_identifier: "ocd-bill/6d9f956c-5a38-490e-a24d-dd26d454715a"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=3858&session=126&summary=B"
source_hash: "01a1aa1585b74313e9ada2fef3655271fb96d916bbd307ac1df720f0567d42ad"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sc"]
---

# South Carolina H 3858 (2025-2026) — Taxation on boats

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING ARTICLE 1 OF CHAPTER 23, TITLE 50, SECTION 50-23-345, AND SECTION 50-23-375, ALL RELATING TO THE TITLING OF WATERCRAFT AND OUTBOARD MOTORS, SO AS TO PROVIDE FOR REGULATIONS ON WATERCRAFT AND OUTBOARD MOTORS; BY AMENDING SECTION 12-37-3210, RELATING TO TAX NOTICES FOR BOATS AND BOAT MOTORS, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 50-23-370, RELATING TO WATERCRAFT CERTIFICATES, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE A PROPERTY TAX EXEMPTION FOR 42.8571 PERCENT OF THE FAIR MARKET VALUE OF WATERCRAFT; TO AMEND SECTION 50-23-425, RELATING TO THE DENIAL OF RENEWAL OF REGISTRATION, SO AS TO INCLUDE OUTBOARD MOTORS; BY ADDING SECTIONS 50-23-430, 50-23-440, 50-23-450, 50-23-460, 50-23-470, AND 50-23-480 ALL SO AS TO PROVIDE FOR REGISTRATION OF OUTBOARD MOTORS; BY REPEALING SECTIONS 50-23-350 AND 50-23-380 RELATING TO THE ISSUANCE OF CERTIFICATES OF NUMBER BY AGENTS AND THE TRANSFER OF REGISTRATION UPON CHANGE OF OWNERSHIP, RESPECTIVELY; BY AMENDING SECTION 50-23-320, RELATING TO THE NUMBERING OF VESSEL EXCEPTIONS, SO AS TO PROVIDE AN EXCEPTION FOR A VESSEL COVERED BY A FEDERALLY APPROVED NUMBERING SYSTEM OF ANOTHER STATE; BY AMENDING SECTION 50-21-10, RELATING TO WATERCRAFT DEFINITIONS, SO AS TO AMEND THE DEFINITION OF "OUTBOARD MOTOR"; BY AMENDING SECTION 12-37-220, RELATING TO WATERCRAFT AND MOTORS PROPERTY TAX EXEMPTIONS, SO AS TO REMOVE MOTORS FROM THE EXEMPTION; BY AMENDING SECTION 12-37-714, RELATING TO BOATS WITH SITUS IN THIS STATE, SO AS TO REMOVE REFERENCES TO BOAT MOTORS; BY AMENDING SECTION 12-37-3200, RELATING TO THE TAX YEAR FOR BOATS, SO AS TO REMOVE REFERENCES TO BOAT MOTORS; BY AMENDING SECTION 12-37-3220, RELATING TO PROPERTY TAX RETURNS FOR BOATS, SO AS TO PROVIDE FOR CERTAIN PROPERTY TAX RETURNS; BY AMENDING SECTION 12-37-3230, RELATING TO THE ASSESSED VALUE OF BOATS, SO AS TO PROVIDE FOR THE ASSESSMENT OF BOATS AND WATERCRAFT AND ANY AFFIXED OUTBOARD MOTORS AS A SINGLE UNIT; AND BY AMENDING SECTION 12-37-3240, RELATING TO EXEMPTIONS FROM BOAT AND WATERCRAFT TAX, SO AS TO REMOVE A REFERENCE TO BOAT MOTORS. - RATIFIED TITLE

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess126_2025-2026/bills/3858.htm)
2. **01/30/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3858_20250130.htm)
3. **02/18/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3858_20260218.htm)
4. **03/04/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3858_20260304.htm)
5. **03/05/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3858_20260305.htm)
6. **03/24/2026** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3858_20260324.htm)
7. **04/30/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3858_20250430.htm)
8. **05/06/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3858_20250506.htm)
9. **05/07/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/3858_20250507.htm)

## Votes

- 2nd Reading — **39–1** (pass) · upper
- Passage of Bill — **89–7** (pass) · lower
- Concur in Senate Amendments — **111–0** (pass) · lower
- to lay on the table — **28–12** (pass) · upper

## Sponsors

- Atkinson — primary (person)
- B. Newton — primary (person)
- B.J. Cox — primary (person)
- B.L. Cox — primary (person)
- Bailey — primary (person)
- Ballentine — primary (person)
- Beach — primary (person)
- Brewer — primary (person)
- Brittain — primary (person)
- Bustos — primary (person)
- C. Mitchell — primary (person)
- Caskey — primary (person)
- Chapman — primary (person)
- Cromer — primary (person)
- Davis — primary (person)
- Erickson — primary (person)
- Forrest — primary (person)
- Frank — primary (person)
- Gagnon — primary (person)
- Gibson — primary (person)
- Gilliam — primary (person)
- Gilreath — primary (person)
- Guest — primary (person)
- Guffey — primary (person)
- Hager — primary (person)
- Hardee — primary (person)
- Hartnett — primary (person)
- Herbkersman — primary (person)
- Hewitt — primary (person)
- Hixon — primary (person)
- Holman — primary (person)
- Huff — primary (person)
- J. Moore — primary (person)
- J.E. Johnson — primary (person)
- J.L. Johnson — primary (person)
- Jordan — primary (person)
- Kilmartin — primary (person)
- Kirby — primary (person)
- Landing — primary (person)
- Lawson — primary (person)
- Ligon — primary (person)
- Lowe — primary (person)
- M.M. Smith — primary (person)
- Martin — primary (person)
- Montgomery — primary (person)
- Moss — primary (person)
- Murphy — primary (person)
- Oremus — primary (person)
- Pedalino — primary (person)
- Pope — primary (person)
- Robbins — primary (person)
- Rutherford — primary (person)
- Sanders — primary (person)
- Sessions — primary (person)
- T. Moore — primary (person)
- Taylor — primary (person)
- Teeple — primary (person)
- Terribile — primary (person)
- Wooten — primary (person)
- Yow — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-30** Introduced and read first time `introduction, reading-1`
- **2025-01-30** Referred to Committee on Ways and Means `referral-committee`
- **2025-02-04** Member(s) request name added as sponsor: Ballentine, T.Moore, Montgomery
- **2025-02-05** Member(s) request name added as sponsor: Sanders
- **2025-02-06** Member(s) request name added as sponsor: Atkinson, Frank
- **2025-02-11** Member(s) request name added as sponsor: Ligon
- **2025-02-18** Member(s) request name added as sponsor: Gibson
- **2025-02-25** Member(s) request name added as sponsor: J.Moore
- **2025-04-08** Member(s) request name added as sponsor: Caskey
- **2025-04-09** Member(s) request name added as sponsor: Moss
- **2025-04-10** Member(s) request name added as sponsor: Huff, Beach
- **2025-04-22** Member(s) request name added as sponsor: Terribile
- **2025-04-23** Member(s) request name added as sponsor: Kilmartin, Hardee, Taylor, Yow
- **2025-04-30** Member(s) request name added as sponsor: J.E.Johnson
- **2025-04-30** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
- **2025-05-01** Member(s) request name added as sponsor: Landing
- **2025-05-06** Scrivener's error corrected
- **2025-05-06** Member(s) request name added as sponsor: Forrest, Oremus
- **2025-05-06** Debate adjourned until Wed., 5-7-25
- **2025-05-07** Member(s) request name added as sponsor: Kirby, Hixon, Cromer, Gilreath
- **2025-05-07** Amended `amendment-passage`
- **2025-05-07** Read second time `reading-2`
- **2025-05-07** Roll call Yeas-89 Nays-7
- **2025-05-08** Read third time and sent to Senate `passage, reading-3`
- **2025-05-08** Introduced and read first time `introduction, reading-1`
- **2025-05-08** Referred to Committee on Finance `referral-committee`
- **2026-02-18** Committee report: Favorable with amendment Finance `committee-passage-favorable`
- **2026-03-03** Special order, set for March 3, 2026
- **2026-03-04** Committee Amendment Adopted `amendment-passage`
- **2026-03-04** Amended `amendment-passage`
- **2026-03-04** Read second time `reading-2`
- **2026-03-04** Roll call Ayes-39 Nays-1
- **2026-03-05** Amended `amendment-passage`
- **2026-03-05** Read third time and returned to House with amendments `passage, reading-3`
- **2026-03-05** Roll call Ayes-39 Nays-1
- **2026-03-24** Scrivener's error corrected
- **2026-03-24** Concurred in Senate amendment and enrolled
- **2026-03-24** Roll call Yeas-111 Nays-0
- **2026-03-25** Ratified R 116
- **2026-03-30** Signed By Governor `executive-signature`
- **2026-04-02** Effective date See Act for Effective Date
- **2026-04-02** Act No. 109

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6d9f956c-5a38-490e-a24d-dd26d454715a`. Confidence: reported (aggregated from official South Carolina legislature records).