Skip Ribbon Commands
Skip to main content
Sign In

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

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

BPP Taxes 
Phone: 803-898-5222 
Fax: 803-898-5484 

BPP MyDORWAY Registration
Phone: 803-898-7700

Email BPP
BPP@dor.sc.gov

General Information

Click on a Business Personal Property (BPP) Tax help topic below, for answers to your BPP questions: 


All businesses are required to file Business Personal Property Tax returns. This includes businesses (foreign or domestic) that lease equipment located in South Carolina. 

A business's classification as provided in the most recent North American Industry Classification System Manual determines if a business should file with SCDOR or a South Carolina county (See SC Code §12-39-70 and §12-43-335). 

PLEASE NOTE: Some counties have entered into an agreement to have all BPP returns filed with the SCDOR. See the chart below for a list of these counties.  

As of December 31, 2​024, ​Business Personal Property Tax Returns are filed through the SCDOR ​in the following counties:​

*New for tax year 2025
Abbeville
Aiken
Allendale*
Anderson
Bamberg
Beaufort (except rentals)
Calhoun
Cherokee
Chester
Chesterfield
Clarendon
Colleton
Darlington
Dillon
Dorchester
Edgefield
Fairfield
Florence
Georgetown
Greenville
Greenwood
Hampton*
Kershaw
Lancaster
Laurens
Lee
Lexington
Marion
McCormick
Marlboro*
Newberry
Oconee
Orangeburg*
Pickens (except rentals)
Saluda
Spartanburg
Sumter
Union
Williamsburg
York


​​