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.
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
|