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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-106 Business Personal Property Tax Account Notification Notice?

You received this letter so you can sign up for a MyDORWAY account and file your Business Personal Property return.
  • Need help creating a MyDORWAY account and signing up for access? Watch this tutorial
  • Already signed up? 
    • Log in here and file your return. 
    • Need help filing your Business Personal Property Return? Watch this tutorial
  • If you have a tax preparer who files this return, please provide them the PT-106 notice.

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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