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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.


​​Capital Project​s

This 1% loca​l 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. 

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

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Effective DateCounties
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, 2009Chester, Lancaster
Effective DateMay 1, 2013 CountiesBamberg, Lee, Marion
Effective DateMay 1, 2015 CountiesColleton
Effective Date​May 1, 2017
Counties​Allendale, Barnwell, Greenwood, Horry, McCormick, Williamsburg
​May 1, 2018
​May 1, 2019
​Calhoun, Saluda
​May 1, 2021
​Edgefield, Laurens
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Nee​​d more help​​​?

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