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New for tax year 2023
Five additional South Carolina counties have transitioned their local Business Personal Property (BPP) Tax return filings to the South Carolina Department of Revenue (SCDOR):
Beaufort (except rentals),
Clarendon,
Kershaw,
McCormick, and
Spartanburg counties. Two letters will be mailed to affected taxpayers. One from the local county auditor’s office explaining the change and a
PT-105 Notification of New Location and/or
PT 120 Account Registration from SCDOR with information about the new BPP account.
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Did you receive a PT-106 Business Personal Property (BPP) Tax Account Notification?
You will need information from this letter to begin filing using
MyDORWAY. If you are new to MyDORWAY, please
sign up for MyDORWAY. Otherwise,
request account access for Property Taxes to file a Business Personal Property Tax Return. If you use a preparer to file, send them a copy of this notice.
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Summary
Business Personal Property Tax (BPP) is a tax on the furniture, fixtures, and equipment that are owned and used in a business. Any assets that are claimed on the business' income taxes should be reported on the BPP tax return. On the return, the business owner reports the total cost of the assets, the income tax depreciation, and the net depreciated value. An assessed value is then sent to the county where the business is located. The county will send a BPP tax notice after September 1. The payment is due on or before the following January 15 of each year.
How to file and pay
The BPP Tax return is due four months after the business' accounting closing period. For example, if a business has a December accounting closing period, then the return is due April 30 of the following year.
- File online with MyDORWAY and receive online filing reminders.
- You also have the option to file by paper using the Business Personal Property Return (PT-100) and PT-100 Instructions
Need to register a new BPP account?
Go to our free tax portal,
MyDORWAY, and click
Business Tax Application to get started:
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If you already have a tax account registered with the SCDOR, select Register additional South Carolina tax accounts.
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Select Register a new South Carolina business or Remote Seller if you do not have any tax accounts currently registered with the SCDOR.
Why use MyDORWAY?
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24/7 access to accounts and previous returns on any device
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Convenient access for tax professionals
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Automatic checkpoints to ensure filing accuracy
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Helpful filing reminders
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Consolidated return feature for businesses with multiple locations
