Capital Projects

CAPITAL PROJECTS ×

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

Capital Projects

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 & 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 & 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.

Sales of unprepared foods in a county that imposed the Capital Projects Tax pursuant to a referendum before June 3, 2009 are subject to this local tax that is collected by the SCDOR.

Tax rates

1% local sales and use tax
This tax may be imposed in addition to any other local Sales & Use Taxes

Notices
Notices can be viewed on the Sales & Use Tax Index.

See which 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
Effective DateMay 1, 2013	CountiesBamberg, 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
May 1, 2021	Edgefield, Laurens

How to file and pay

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 on MyDORWAY no matter how much your tax liability may be.

File and pay electronically on MyDORWAY
MyDORWAY is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).
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Have questions? See MyDORWAY help

File electronically with a third party (Sales XML/EFT)
You can also use a third party software to electronically file your Sales & Use Tax return. SCDOR's online services for businesses page provides instructions for setting up electronic filing with a third party vendor, located under Sales, Use, and Accommodations.

Paper forms

File a Schedule of Local Taxes (ST-389) with your State Sales & Use Tax Return (ST-3), 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.

ST-389 - Schedule for Local Taxes
ST-3 - State Sales & Use Tax Return

Due dates

Period Ended	Due Date
January 31	February 20
February 28	March 20
March 31	April 20
April 30	May 20
May 31	June 20
June 30	July 20
July 31	August 20
August 31	September 20
September 30	October 20
October 31	November 20
November 30	December 20
December 31	January 20

Period Ended	Due Date
March 31	April 20
June 30	July 20
September 30	October 20
December 31	January 20

Period Covered	Due Date
December 31	January 20

Period Covered	Due Date
December 31	January 20

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