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South Carolina Department of Revenue
Miscellaneous Tax Section
PO Box 125
Columbia, SC 29214-0136

Phone: 803-896-1970


​​​​​​​​​ACCREDITED COLLEGES & UNIVERSITIES: Admissions Tax may be refunded on athletic events held during ​July 1, 2023 – June 30, 2024
Starting with July 2023 Admission Tax returns, accredited colleges and universties should check the box indicating I certify that I am an accredited college or university that hosts athletic events​. You will then be prompted to enter the total Admissions Taxes collected from hosting collegiate athletic events for the month being filed​. If you have already filed your July 2023 return, you may amend the return if needed. See Proviso 117.171​ for full details.

Refunds will be mailed to the mailing address listed on your MyDORWAY account. To update your address, log in to MyDORWAY​, click the More tab, and select Manage Names & Addresses.

​​​ ​​​​​​Hosting an event or fest​ival?

Our latest article ​highlights licensing and tax requirements found in the SCDOR's Events & Festivals Guide. Our guide is designed to help hosts, promoters, and vendors prepare for their upcoming events.


Admissions Tax must be collected by all places of amusement when an admission fee has been charged. The tax is 5% of the paid admissions. If you operate a place of amusement, you must obtain an Admissions Tax License. There is no charge for the license. You may also be required to obtain a Retail License. Every person subject to the tax is required to complete and file an Admissions Tax Return electronically on MyDORWAY.

Please be advised, per SC Code Section 12-21-2550(A), you are required to complete the Admissions worksheet section of the return. Failure to properly complete the return will result in a $500 penalty. 

How to file and pay

Taxpayers are required to file and pay Admissions Tax electronically on MyDORWAY. You must file an Admissions Tax Return for each filing period, even if you have no tax liability for the period.​
  • Operators of all places of amusement when an admission fee has been charged
You will need the following information for the filing period: 
  • Your File Number, Federal Employer ID Number (FEIN), and South Carolina ID (SID)
  • The number of admissions charged for the period
  • The total price of admissions, including tax


 Due dates​

​On the first day of the month following the period covered by the return, and becomes delinquent on the twenty-first day.