6 months
“S.C. Code section 12-37-714 provides, in pertinent part, that transient non-commercial personal property, including boats and motors, owned by non-residents acquires a tax situs within the state when it is within the state for sixty consecutive days or ninety days in the aggregate within a tax year. There is an option for counties within the state to increase the number of aggregate days to 180 days within the tax year, which all coastal counties within the state have done by county ordinance.”