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Email: SalesTax@dor.sc.gov
Charges for 900 and 976 Telephone Services are subject to the 11% Sales & Use Tax pursuant to Code Section 12-36-910(B) (5) or Code Section 12-36-2645.
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Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically. We recommend filing electronically on MyDORWAY no matter how much your tax liability may be.
