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South Carolina Department of Revenue
Airline
PO Box 125
Columbia, SC 29214-0715
Phone: 803-898-5222
Fax: 803-896-0151
Email: Airlines@dor.sc.gov

Summary:

Airline Property Tax is assessed on airline companies that have regularly scheduled flights in South Carolina. The tax is based on the fair market value of the airline company's planes as well as the planes' ground time and mileage in South Carolina.

How to File:

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

  

Due Date:

  April 30