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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
§12-43-335). 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.
Business Personal Property Tax Returns are due four months after the business’s accounting closing period. The accounting closing period refers to the business’s year end, when the accounting books are closed for Income Tax purposes (Section
Example: A taxpayer that has an accounting closing period ending December 31 is required to file by April 30.
The following tutorials will help you get started in
MyDORWAY so that you can manage your BPP information:
Indicate your account closure on your final tax return by selecting Close Account, Business Permanently Closed, Final, or something similar.