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South Carolina Department of Revenue
Airline
POC: Carlines Airlines

Columbia, SC 29214-0307
Phone: 803-898-5222
Fax: 803-898-5484
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.

Form:

PT-418: Airline Company Annual Report

Due Date:

  April 30