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Phone: 1-844-898-8542Email: CorpTax@dor.sc.gov
Electric Cooperatives are subject to an annual License Fee according to SC Code Section 12-20-100. Compute the License Fee at 0.1% (rounded up) of the fair market value of property owned and used in South Carolina to conduct business, as determined by the SCDOR for the prior year's Property Tax. Distribution Electric Cooperatives must add 0.3% (rounded up) of gross receipts from services rendered from regulated business in South Carolina during the prior tax year. The minimum License Fee is $25.
Gross receipts, as used in SC Code Section 12-20-100, include all receipts from operations in South Carolina, and other profit and loss items located in South Carolina. Income from intangibles used to conduct business in South Carolina is also included in gross receipts. For more information, see SC Regulation 117-1075.1 at
CL-4 automatically registers you with the SCDOR. If this is your first return filed, check the
Initial Return box on the front of the
CL-4. Once your Corporate Income Tax account is registered with the SCDOR, we will send you a Corporate Registration Filing Requirements letter (SC1070). This letter includes important information about your Electric Cooperative filing requirements. To avoid processing delays, be sure to include your FEIN on all returns, payments, and correspondence sent to the SCDOR.
The SCDOR has no role in requiring a Certificate of Authority with the South Carolina Secretary of State’s Office (SCSOS) to do business in South Carolina. Questions about who is required to have a Certificate of Authority should be directed to the
The requirements for a Certificate of Authority are in
Chapter 15 Title 33 of the South Carolina Code of Laws.
Generally, Corporate taxpayers whose South Carolina tax liability is $15,000 or more per filing period
must file and pay electronically.