The Catawba Indian Reservation is located in Lancaster and York counties. South Carolina Code §27-16-130(H) contains the specific sales and use tax provisions relating to the Catawba Tribal Sales and Use Tax. The tribal sales tax is administered and collected by the SCDOR and the tribal use tax is administered and collected by the tribe.
Remitting Local Taxes:
Remit online using
To remit by paper, download, print and mail your
ST-389 Schedule of Local Taxes to the address listed on the form
Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing.