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

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

BPP MyDORWAY Registration
Phone: 803-898-7700
Email: BPP@dor.sc.gov

 

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Did you receive a PT-106 Business Personal Property Tax Account Notification? 
You will need information from this letter the first time you file your Business Personal Property Return on MyDORWAYIf you use a preparer to file BPP, send them a copy of this notice. If you file yourself, check out the "How to File" information on this page to get started.

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.    

How to File:

   


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. 

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