This 1% local sales and use tax is used to fund specific capital projects such as roads, bridges, public facilities, recreation facilities, and water and sewer projects. This tax may be imposed in addition to all other sales and use taxes to pay the debt service on bonds issued for various capital projects in the counties that impose the tax.
When the capital projects sales and use tax is imposed or re-imposed pursuant to a referendum on or after June 3, 2009, unprepared food items eligible for purchase with United States Department of Agriculture food coupons are exempt from the capital projects tax. Note: Sales of unprepared foods in a county that imposed the capital projects tax pursuant to referendum before June 3, 2009 are subject to this local tax that is collected by the SCDOR.
The following counties impose this tax:
DateMay 1, 1998||
Counties York |
DateMay 1, 1999||
DateMay 1, 2001||
DateMay 1, 2007||
DateMay 1, 2009||
CountiesAllendale, Chester, Lancaster, Sumter |
DateMay 1, 2013||
CountiesBamberg, Hampton, Lee, Marion|
DateMay 1, 2015||
Effective DateMay 1, 2017||
CountiesAllendale, Barnwell, Greenwood, Horry, McCormick, Williamsburg|
|May 1, 2018||Spartanburg|
Remitting Local Taxes:
Remit online using
To remit by paper, download, print and mail your
ST-389 Schedule of Local Taxes 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.