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​​Phone: 1-844-89​​8-8542         



​​Dry Cleaning

Dry Cleaning Taxes apply to both dry-cleaning facilities and wholesale establishments.

​​Dry-cleaning facilities

Dry-cleaning facilities are professional, commercial establishments located in South Carolina for the purpose of cleaning clothing and other fabrics in a process using solvents. "Dry-cleaning facility" does not include textile mills, uniform rental and linen supply facilities, or dry-cleaning facilities owned or operated by a local, state, or federal government.​​

Locations that use solvents are required to do the following:

  • Obtain a Dry Cleaning Facility Fee account to file their annual return (L-2093R) and payments electronically on MyDORWAY​ by October 1 of each year​.
    • ​The L-2093R return requires the solvent suppliers name, and the type of chemical purchased
    • The annual fee is based on the number of employees at the location (dry cleaners have the option to pay the annual fee quarterly):
      Example: Up to four employees - $750 annually; 5-10 employees - $1500 annually; 11+ employees - $2250 annually
  • Join the Dry Cleaning Restoration Fund​
  • Obtain a certificate of registration from the SCDOR

​Solvent Surcharge
A wholesaler solvent supply facility that supplies or sales solvent in South Carolina is required to obtain a Solvent Surcharge account. 

  • Solvent Surcharge accounts are required to submit their monthly Solvent Surcharge Return (ST-397) and payments monthly electronically on MyDORWAY​, by the 20th day of the month following the period covered. 
  • You must file a Solvent Surcharge Return for each filing period even if you have no tax liability for the period. 
  • The Solvent Surcharge tax rates: 
    • ​Halogenated dry cleaning fluid: $10.00 per gallon 
    • Nonhalogenated dry cleaning fluid: $2.00 per gallon

Questions? Email​


Wholesale est​ablishments operate (or have operated), in whole or in part, for the purpose of cleaning clothing and other fabrics for other dry-cleaning facilities or dry drop-off facilities. 

Surcharge rate: 1% of the gross proceeds of sales


How to file and pay

Dry cleaning facilities must file and pay electronically on MyDORWAY​.

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). 

Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY help
​​​​​​​​​​​​​​​ ​​​​​Due dates
*You must request approval from the SCDOR to file quarterly or annually, an​d you must submit the request in writing.

Nee​​d more help​​​?

​Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are​ open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office.​ See class dates ​and register now >​​​
​​​Our YouTube channel​ has videos to show you how to file and pay Sales Tax on MyDORWAY​​​ ​... and much more!

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