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South Carolina Department of Revenue
Miscellaneous Tax Section
Electric Power
P.O. Box 125
Columbia SC 29214-0136

Phone: 803-896-1970
Email: ElectricPowerTax@dor.sc.gov

 

​Summary:

This tax is imposed on every person who sells electric power for resale, and every public utility and cooperative that sells electric power to a consumer. The tax does not apply to electric power purchased from vendors previously taxed under the statute. The tax of one mill (.0005) upon each kilowatt hour of electric power sold. Every person subject to the tax is required to file Form L-814A Electric Power Excise Tax Return showing the amount of electricity sold during the month. A bi-annual report is due in January and July of each year listing exempt sales to industrial customers for the preceding six months.

Forms:

  • L-814A: Electric Power Excise Tax Return
  • L-3017: Application for the Sale of Electric Power

Due Dates:

  • The L-814A return and tax due must be filed by the 20th of the month following the month in which the electricity was sold.

eService:

Electronic Funds Transfer (EFT)- Visit GovOne to make SCDOR tax payments online OR call 1-800-834-7733 to make tax payments with operator assistance or over the Interactive Voice Response system. Taxpayers must complete and submit the Registration Application For Electronic Funds Transfer D-128 before tax payments can be made via EFT.