{"data":{"id":"us-sc/s.c.-code-ann.-12-37-3240--2","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 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":"2026 Session of the General Assembly","vintage":"","retrieved_at":"2026-10-25T03:08:40Z","sha256":"929466374fe717b18ca008d80c83d95884f3825969afb6b2bff853dad170bbae","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-3240","next":"us-sc/s.c.-code-ann.-12-39-10"},"notice":"GroundRules: Original legal text. Not legal advice."}