When a South Carolina resident purchases a watercraft from a South Carolina dealership and the dealership registers the watercraft with the South Carolina Department of Natural Resources (DNR), the new watercraft owner will receive a registration and decal prior to paying the property taxes. A 120-Day Watercraft Tax notice is for the property taxes associated with the receipt of that registration and decal.
You will only receive this type of notice once and, then going forward, you will receive a watercraft property tax bill every year when it is time to renew your watercraft's registration.
Helpful Hints!
Besides incurring late fees, if watercraft property taxes are not paid on time, DNR will flag your registration which could result in a fine if you're out on the water.