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South Carolina Department of Revenue
Business Personal Property
Columbia, SC 29214-0301

BPP Taxes 
Phone: 803-898-5222
Fax: 803-898-5484

BPP MyDORWAY Registration
Phone: 803-898-7700


Did you receive a PT-106 or PT-130 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.


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


Due dates

 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.