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South Carolina Department of Revenue
PO Box 125
Columbia, SC 29214-0715
Phone: 803-898-5222
Fax: 803-896-0151


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 and pay

 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