Thinking about buying a new boat (~60K) from an out of state dealer. When I register, will I be paying the full 5% ($3K) as use tax or is it capped at $500 like the casual use tax? The information on the dor.sc.gov website and in the state statutes is a little ambiguous. Anyone done this recently or can any SC dealers clarify this? I will call the dor office tomorrow, but not hopeful they'll be any more help than their website.