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900 #S TELEPHONE SERVICE ×
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Phone: 803-898-5000


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Summary

Charges for 900/976 Telephone Services are subject to the Sales & 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

Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

Have questions about MyDORWAY? Check out our MyDORWAY Help page.

Mailing Addresses
Returns - Balance Due
 Returns - No Balance Due
 General Inquiries
South Carolina Department of Revenue
PO Box 100193
Columbia, SC 29202
South Carolina Department of Revenue
PO Box 125
Columbia, SC 29214-0101
South Carolina Department of Revenue
Sales Tax
PO Box 125
Columbia, SC 29214-0400

​Due Dates​

Sales & Use 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.

​ 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
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