{"data":{"id":"us-sc/s.c.-code-ann.-12-37-3240","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-3240","heading":"Exemptions from boat and watercraft tax.","body":"The provisions of this article do not apply to a boat, boat motor, or watercraft exempt from ad valorem taxation pursuant to Section 12-37-220(B)(38)(a) or classified as a primary or secondary residence pursuant to Section 12-37-224(B).","path":["Title 12 - TAXATION","CHAPTER 37 Assessment of Property Taxes","ARTICLE 26 Boats and Watercraft"],"source_url":"https://www.scstatehouse.gov/code/t12c037.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:19Z","sha256":"5b6124b95ab9d1a31a5973736ad599c982532ece86902f75e74b1f0513aad3dc","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-3230","next":"us-sc/s.c.-code-ann.-12-39-10"},"notice":"GroundRules: Original legal text. Not legal advice."}