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South Carolina Department of Revenue
Solid Waste
P.O. Box 125
Columbia, SC 29214-0106

Phone: 803-898-5970 choose the Sales Tax option

Email:SalesTax@dor.sc.gov

 

What is Solid Waste Tax?

The South Carolina Solid Waste Policy Management Act of 1991 was enacted to help protect public health and the environment from the millions of tons of solid waste generated in South Carolina each year. A statewide solid waste management program has been implemented to provide for a solid waste reduction and recycling program. Effective November 1, 1991, an excise tax was imposed on motor oil and similar lubricants, lead-acid batteries, tires and white goods in order to provide funds for their collection and disposal.

The four categories of items subject to the solid waste excise tax:
  • Motor oil and similar lubricants: the fraction of crude oil or synthetic oil that is classified for use in the crankcase, transmission, gearbox, or differential of an internal combustion engine (including automobiles, buses, trucks, lawn mowers and other household power equipment, industrial machinery, and other mechanical devices that derive power from internal combustion engines). The terms include re-refined oil but do not include heavy greases and specialty industrial or machine oils (such as spindle oils, cutting oils, steam cylinder oils, industrial oils, electrical insulating oils, or solvents which are not sold at retail in South Carolina). Motor oil or similar lubricants exported from South Carolina in its original package or container are exempt from the fee.
  • Tires: the continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle, trailer, or motorcycle as defined in Section 56-3-20(2), (4) and (13). This does not include an industrial press-on tire, with a metal or solid compound rim, which may be retooled.
  • Lead-acid batteries: any battery that consists of lead and sulfuric acid, is used as a power source, and has a capacity of six volts or more. This term DOES NOT include small sealed lead-acid batteries (weighing 25 pounds or less, used in non-vehicular, non-starting lighting ignition applications).
  • White goods: include refrigerators, ranges, water heaters, freezers, dishwashers, trash compactors, washers, dryers, air conditioners, and commercial large appliances.
The imposition of the fee at the wholesale, retail or consumer level depends on the category of the item as described below:
  • Motor Oil and Similar Lubricants: The $0.08 per gallon fee is imposed at the wholesale level on sales in South Carolina and is imposed on retailers or consumers on the importation of motor oil or similar lubricants into South Carolina upon which the solid waste fee has not been levied.
  • Tires: $2.00 fee is imposed at the retail level only.
  • Lead-Acid Batteries: $2.00 fee imposed at the retail level only (effective September 29, 1992-prior to this the tax was reported at the wholesale level).
  • White goods: $2.00 fee imposed at the wholesale level on white goods for resale in South Carolina. Licensed wholesalers receiving new white goods from unlicensed wholesalers are responsible for the fee. Also, the fee is imposed at the retail level on purchases by retail merchants, jobbers or dealers from unlicensed wholesalers.

NOTE: As stated above, the fee is imposed at the wholesale, retail or consumer level depending on the category of item sold. A wholesaler or retailer liable for the fee may increase the price of the item by the solid waste excise fee. Such an increase is considered an increase in the price of the item and not a payment of the solid waste excise fee by the purchaser. There is no requirement in the law that the fee be passed on to the purchaser. The fee is still due by the wholesaler/retailer even if their purchaser refuses to pay the fee.

How to File ST-390 Solid Waste Excise Tax Return State Sales and Use Tax Return:

 File online using MyDORWAY 

OR 

 To file by paper, download, print and mail your ST-390 to the address listed on the form.

Due Dates:

The 20th day of every month.

Information Guide:

Solid Waste Excise Tax Question and Answer Information Guide