[Psml] SOUTH CAROLINA 10 PERCENT YEARLY TAX

[Paul R. Soucy]

John,

The term "transient" under current SC tax law would seem to be defined as 
anything less than 60 days (although there is no official definition of the 
term in the tax code.)  In this particular instance, the boat would be 
subject to tax if it is present for 60+ and would not be considered 
"transient."  There is no statutory authority for pro-rating this tax.

Hopefully, the state legislature will come to realize one or two things. 
First, that there needs to be a "prorata amendment" passed, and secondly, 
that the 60/90 rule should be amended to extend the period to something like 
120/180 days.

Yours and other boaters frustration is very noticeable, very common, and now 
I admit is very understandable. Until the state legislature understands this 
issue fully, I'm afraid we'll get no real solutions. I intend to press these 
issues with the SC legislators and the SC Tourist Department.  Along with 
asking for help from the SC Marine Association.

Paul

----- Original Message ----- 
From: "John & Judy Gill" <twojscom at quadnet.net>
To: "Paul R. Soucy" <psoucy at sc.rr.com>
Cc: "GISPS" <karl.peters at gisps.org>; "D C *Mac* Macdonald" 
<k2gkk at hotmail.com>; "USPS Power Squadron Mailing List" <psml at usps.org>
Sent: Tuesday, October 30, 2007 5:45 PM
Subject: Re: [Psml] SOUTH CAROLINA 10 PERCENT YEARLY TAX


> Paul,
>
> Again, you are trying to twist the facts to make your point.  The  point 
> that I, Mac, and others have been trying to get across to you  is simply 
> this:
>
> South Carolina is one of the few states with a Personal Property tax  and 
> a Sales Tax with a $300. limit.  When it comes to transient  boaters or 
> those wishing to stay in South Carolina for less than 183  days (less than 
> half a year) your state levies a personal property  tax of 6 percent of 
> the current appraised value of the boat if it  remains in SC for 60 
> consecutive days or 90 days within a calendar  year (a month and a half 
> going North in the Spring and/or going South  in the Fall) -- travel based 
> on weather and/or hurricane conditions.
>
> Yes, I am quite familiar with many of the State registration 
> requirements. Yes, there are some like Maryland South Carolina and  New 
> Jersey, to mention a few, that do not honor the Federal Law which  states 
> that one must register their boat in their state of principal  use and 
> only permit boaters to transient through within 30 to 90 days.
>
> Yes, in my opinion, South Carolina is "ripping off" out of state  boaters 
> by requiring them to pay a 6 percent personal property tax if  they stay 
> in your state for more than 60 days consecutively or 90  days within a 
> calendar year versus residents only paying the same  percentage amount for 
> 12 months.
>
> Four (4) to six (6) months benefit versus 12 months benefit is in my 
> opinion "A RIP OFF".
>
> This South Carolina "personal property tax" is also a wolf in  "sheep's 
> clothing" they can't call it a sales tax because they can  not tax out of 
> state boats who have paid a sales tax in their state  of principal use. 
> So they call it a personal property tax.  If it  Quacks like a Duck, if it 
> walks like a Duck, if it flies like a Duck  -- well it is a Duck.
>
> We have posted your previous psml replies on the Great Loop and the  AGLCa 
> subscriber lists to alert members about the tax liabilities in  South 
> Carolina for those wishing to spend time there in the Spring or  Fall so 
> that they will not be "surprised" by your auditors and tax  agents.
>
> We are indeed sorry that South Carolina is receiving such a bad 
> reputation amongst so many long range cruisers.  Please advise if  your 
> legislature reverses its oppressive taxation laws so that we can  reverse 
> the "bypass South Carolina" negative reputation.
>
> Yours in safe boating,
>
> John Gill
>
> =====================================