Capital Project

CAPITAL PROJECT ×

Phone: 1-844-898-8542
Email: SalesTax@dor.sc.gov

Summary:

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 Date	Counties
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, Hampton, Lee, Marion
Effective DateMay 1, 2015	CountiesColleton
Effective DateMay 1, 2017	CountiesAllendale, Barnwell, Greenwood, Horry, McCormick, Williamsburg
May 1, 2018	Spartanburg
May 1, 2019	Calhoun, Saluda

How to File:

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

File online using MyDORWAY >
To file by paper file an ST-389 Schedule of Local Taxes with your ST-3 State Sales & Use Tax Return.

Mailing Addresses

Returns - Balance Due	Returns - No Balance Due	General Inquiries
South Carolina Department of Revenue PO Box 100193 Columbia, SC 29202	South Carolina Department of Revenue PO Box 125 Columbia, SC 29214-0101	South Carolina Department of Revenue Sales Tax PO Box 125 Columbia, SC 29214-0400

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 EndedJanuary 31	Due Date February 20
Period EndedFebruary 28	Due DateMarch 20
Period EndedMarch 31	Due DateApril 20
Period EndedApril 30	Due DateMay 20
Period EndedMay 31	Due DateJune 20
Period EndedJune 30	Due DateJuly 20
Period EndedJuly 31	Due DateAugust 20
Period EndedAugust 31	Due DateSeptember 20
Period EndedSeptember 30	Due DateOctober 20
Period EndedOctober 31	Due DateNovember 20
Period EndedNovember 30	Due DateDecember 20
Period EndedDecember 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