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Phone: 1-844-898-8542​Email: SalesTax@dor.sc.gov
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​​Education Capital Improvement

Voters approve the Education Capital Improvement Tax through a county referendum. The General Assembly has authorized ​certain school districts to impose a sales and use tax within the county. These taxes are generally imposed to pay debt serv​ice on general obligation bonds and/or the cost of capital improvements. This 1% local sales and use tax is used for schools.​

Authorized counties with local Education Capital Improvement Tax:​

​​​Effective Date​
​County​​
​March 1, 2023
​Berkeley*
​March 1, 2017
​Darlington, Kershaw
​March 1, 2015
​Aiken, Anderson, Cherokee
​March 1, 2011
​Charleston
​March 1, 2009
​Horry

​​*Sales of unprepared food will be exempt from Berkeley County’s new 1% Education Capital Improvement Tax. This exemption applies to everyone, not just people using food stamps.​
​​​ Notices
Notices can be viewed on the Sales & Use Tax Index​.​​​​
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Nee​​d more help​​​?
​Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are​ open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office.​ See class dates ​and register now >​​​
​​​Our YouTube channel​ has videos to show you how to file and pay Sales Tax on MyDORWAY​​​ ​... and much more!