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South Carolina Department of Revenue
Business Personal Property
Columbia, SC 29214-0301

Phone: 803-898-5222
Fax: 803-898-5484
Email: BPProperty@dor.sc.gov

 

    Did you receive a PT-104 Business Personal Property Non-Filer Notice?

You received this notice because we have not received your return for the last filing period. 
  File your return online with MyDORWAY.
  • Need help creating a MyDORWAY account? Watch this tutorial
  • Already have an account? Sign in here and file your return. 
  • Need help filing your Business Personal Property Return? Watch this tutorial
  Is your business closed?
  • File a final Business Personal Property Return online with MyDORWAY or by paper, and provide the date the business closed.

Summary:

Business Personal Property Tax (BPP) is a tax on the furniture, fixtures, and equipment that are owned and used in a business. Any assets that are claimed on the business' income taxes should be reported on the BPP tax return. On the return, the business owner reports the total cost of the assets, the income tax depreciation, and the net depreciated value. An assessed value is then sent to the county where the business is located. The county will send a BPP tax notice after September 1. The payment is due on or before the following January 15 of each year.   

Due Date:

 The BPP Tax return is due four months after the business' accounting closing period. For example, if a business has a December accounting closing period, then the return is due April 30 of the following year. 

File Online:

Securely manage your BPP account online with MyDORWAY, our free tax portal!

 

Forms:

 PT-100: BPP Return

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