Charges for 900 and 976 Telephone Services are subject to the 11% Sales & Use Tax pursuant to SC Code Section 12-36-910(B)(5) or SC Code Section 12-36-2645.
How to file and pay
Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically. We recommend filing electronically on MyDORWAY no matter how much your tax liability may be.