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:
DateMay 1, 1998||
Counties York |
DateMay 1, 1999||
DateMay 1, 2001||
DateMay 1, 2007||
DateMay 1, 2009||
CountiesAllendale, Chester, Lancaster, Sumter |
DateMay 1, 2013||
CountiesBamberg, Lee, Marion|
DateMay 1, 2015||
Effective DateMay 1, 2017||
CountiesAllendale, Barnwell, Greenwood, Horry, McCormick, Williamsburg|
|May 1, 2018||Spartanburg|
|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.