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South Carolina Department of Revenue
Sales Tax

P.O. Box 125
Columbia, SC 29214-0111
Phone: 1-844-898-8542 (choose the Sales Tax option)
Email: SalesTax@dor.sc.gov
 

Summary:

Voters may approve the Local Option tax through a county referendum. If voters approve the tax, the tax will typically become effective in that county on May 1 following the November election date. Items limited to the $300 maximum sales and use tax are not subject to the local tax. The measure of the tax must be recorded on the Schedule of Local Taxes Form ST-389 (remit online using MyDORWAY). Counties with more than one local tax must report it in the designated section(s) on the Schedule of Local Taxes forms.

Local Option Tax: The local option sales and use tax is authorized under Code Section 4-10-10. This tax is a general sales and use tax on all sales at retail (with a few exceptions) taxable under the state sales and use tax. This tax is imposed to reduce the property tax burden on persons in the counties where this tax is imposed. The SCDOR collects this tax on behalf of these counties.

 

Effective DateCounties
Effective DateJuly 1, 1991 CountiesCharleston, Colleton, Hampton, Jasper, Marion and McCormick
Effective DateMay 1, 1992 CountiesAbbeville, Allendale, Bamberg, Edgefield, Lancaster, Marlboro and Saluda
Effective DateMay 1, 1994 CountiesChester and Florence
Effective DateMay 1, 1995 CountiesPickens
Effective DateMay 1, 1996 CountiesDillon, Lee and Sumter
Effective DateMay 1, 1997 CountiesBerkeley, Chesterfield, Clarendon, Darlington, Kershaw and Williamsburg
Effective DateMay 1, 1999 CountiesBarnwell, Laurens
Effective DateMay 1, 2005 CountiesRichland and Calhoun
Effective DateMay 1, 2006 CountiesFairfield
Effective DateMay 1, 2009 CountiesCherokee
Effective Date​May 1, 2017 Counties​Union

Remitting Local Taxes:

 Remit online using MyDORWAY 

OR 

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. This return should be filed with ST-3 (file online through MyDORWAY). 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
Period EndedJanuary 31 Due Date February 20
Period EndedFebruary 28 Due DateMarch 20
Period EndedMarch 31 Due DateApril 20
Period EndedApril 30 Due DateMay 20
Period EndedMay 31 Due DateJune 20
Period EndedJune 30 Due DateJuly 20
Period EndedJuly 31 Due DateAugust 20
Period EndedAugust 31 Due DateSeptember 20
Period EndedSeptember 30 Due DateOctober 20
Period EndedOctober 31 Due DateNovember 20
Period EndedNovember 30 Due DateDecember 20
Period EndedDecember 31 Due DateJanuary 20

 Quarterly Filing Schedule

Period Ended Due Date
Period EndedMarch 31 Due DateApril 20
Period EndedJune 30 Due DateJuly 20
Period EndedSeptember 30 Due DateOctober 20
Period EndedDecember 31 Due DateJanuary 20

 Annual Filing Schedule

Period Covered Due Date
Period CoveredDecember 31 Due DateJanuary 20