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South Carolina Department of Revenue
Sales Tax

P.O. Box 125
Columbia, SC 29214-0111 
Phone: 803-898-5000 select the option for Sales Tax
Email: SalesTax@dor.sc.gov

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Summary:

Charges for 900/976 Telephone Services are subject to the sales and use tax pursuant to Code Section 12-36-910(B) (5) or Code Section 12-36-2645. The state tax rate on this communication service is 11% (as of June 1, 2007).

How to File ST-392 - 900/976 Telephone Service Tax Return:

 File online using MyDORWAY 

OR 

 File by paper when you recieve your ST-392 - 900/976 (it is mailed monthly to every taxpayer required to file).

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
Period Ended​January 31 Due Date February 20
Period Ended​February 28 Due DateMarch 20
Period Ended​March 31 Due DateApril 20
Period Ended​April 30 Due DateMay 20
Period Ended​May 31 Due DateJune 20
Period Ended​June 30 Due DateJuly 20
Period Ended​July 31 Due DateAugust 20
Period Ended​August 31 Due DateSeptember 20
Period Ended​September 30 Due DateOctober 20
Period Ended​October 31 Due DateNovember 20
Period Ended​November 30 Due DateDecember 20
Period Ended​December 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