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This 1% local sales and use tax is used to fund specific capital projects such as roads, bridges, public facilities, recreation facilities, and water and sewer projects. This tax may be imposed in addition to all other sales and use taxes to pay the debt service on bonds issued for various capital projects in the counties that impose the tax.

When the capital projects sales and use tax is imposed or re-imposed pursuant to a referendum on or after June 3, 2009, unprepared food items eligible for purchase with United States Department of Agriculture food coupons are exempt from the capital projects tax. Note: Sales of unprepared foods in a county that imposed the capital projects tax pursuant to referendum before June 3, 2009 are subject to this local tax that is collected by the SCDOR. 

The following counties impose this tax:

Effective DateCounties
Effective DateMay 1, 1998 Counties York
Effective DateMay 1, 1999 CountiesNewberry, Orangeburg
Effective DateMay 1, 2001 CountiesAiken
Effective DateMay 1, 2007 CountiesFlorence
Effective DateMay 1, 2009 CountiesAllendale, Chester, Lancaster, Sumter
Effective DateMay 1, 2013 CountiesBamberg, Lee, Marion
Effective DateMay 1, 2015 CountiesColleton
Effective Date​May 1, 2017
Counties​Allendale, Barnwell, Greenwood, Horry, McCormick, Williamsburg
​May 1, 2018
​May 1, 2019
​Calhoun, Saluda
​May 1, 2021
​Edgefield, Laurens

How to File

 Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

  • We recommend filing electronically online with MyDORWAY, no matter how much your tax liability may be.
    Have questions about MyDORWAY? Check out our MyDORWAY Help page.​


  • To file by paper, file an ST-389 Schedule of Local Taxes with your ST-3 State Sales & Use Tax Return​, and mail the completed forms to the address printed on the ST-3. Failure to mail the forms to the correct address may cause delays in processing.

Due Dates

Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing. 

​  Monthly Filing Schedule ​ ​

Period Ended​ Due Date
Period Ended​January 31 Due Date February 20
Period Ended​February 28 Due DateMarch 20
Period Ended​March 31 Due DateApril 20
Period Ended​April 30 Due DateMay 20
Period Ended​May 31 Due DateJune 20
Period Ended​June 30 Due DateJuly 20
Period Ended​July 31 Due DateAugust 20
Period Ended​August 31 Due DateSeptember 20
Period Ended​September 30 Due DateOctober 20
Period Ended​October 31 Due DateNovember 20
Period Ended​November 30 Due DateDecember 20
Period Ended​December 31 Due DateJanuary 20

 Quarterly Filing Schedule​ ​

Period Ended Due Date
Period EndedMarch 31 Due DateApril 20
Period EndedJune 30 Due DateJuly 20
Period EndedSeptember 30 Due DateOctober 20
Period EndedDecember 31 Due DateJanuary 20

 Annual Filing Schedule

Period Covered Due Date
Period CoveredDecember 31 Due DateJanuary 20