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South Carolina Department of Revenue
Sales Tax

P.O. Box 125
Columbia, SC 29214-0111 

Phone: 803-898-5000 (Choose the option for Sales tax)
Email: SalesTax@dor.sc.gov
 

Summary:

Sales and Use Tax is imposed on aviation gasoline sold for use in airplanes. It is credited to the State Aviation Fund under Code Section 55-5-280.

How to File ST-403 State Sales, Use, and Aviation Gasoline Tax Return:

 File ST-403 online using MyDORWAY 

OR 

To file by paper, download, print and mail your ST-403 to the address listed on the form

Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing.

Due Dates:

 Monthly Filing Schedule

Period Ended Due Date
January 31 February 20
February 28March 20
March 31 April 20
April 30May 20
May 31June 20
June 30July 20
July 31 August 20
August 31September 20
September 30October 20
October 31November 20
November 30December 20
December 31January 20

 Quarterly Filing Schedule

Period Ended Due Date
March 31April 20
June 30July 20
September 30October 20
December 31January 20

 Annual Filing Schedule

Period Covered Due Date
December 31January 20