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​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.

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​​Capital Project​s

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. 

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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 electronicallyWe recommend filing electronically online with MyDORWAY.

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File and pay electronically on ​​M​yDORWAY
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). 
Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY help

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

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Paper​ ​forms
​File an ST-389 Schedule of Local Taxes with your ST-3 State Sales & Us​e 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.
  • ST-3​89 - Schedule for Local Taxes
  • ST-3 - State Sales & Use Tax Return


​​​​​​​​​​​​​​​ ​​​​​Due dates
*You must request approval from the SCDOR to file quarterly or annually, and the request must be submitted in writing.​​



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