Summary
Every hospital licensed as a general hospital by the Department of Health and Environmental Control (DHEC) pays the Indigent Care Assessment tax. The Department of Health and Human Services (DHHS) provides the information needed to administer and collect this tax.
Due dates
July 1
October 1
January 1
April 1
How to file and pay
Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period
must file and pay electronically.
