Skip Ribbon Commands
Skip to main content
Sign In

​​

South Carolina Department of Revenue
Sales Tax

P.O. Box 125
Columbia, SC 29214-0111
Phone:803-898-5000
Email: SalesTax@dor.sc.gov

 

Summary:

Dry-cleaning facility: a professional, commercial establishment located in South Carolina for the purpose of cleaning clothing and other fabrics utilizing a process that involves the use of dry-cleaning solvent. In the case of a retail establishment, the establishment is one that operates (or has operated), in whole or in part, for the purpose of cleaning clothing and other fabrics for members of the public, other dry-cleaning facilities, and dry drop-off facilities.

A wholesale establishment: an establishment that operates (or has 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. "Dry-cleaning facility" includes laundry facilities that are using or have used dry-cleaning solvent as part of their cleaning process but 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.

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.

Forms

  ST-429 Dry cleaning Facility Surcharge Return   

Due Dates:

  Monthly Filing Schedule

Period Ended Due Date
Period EndedJanuary 31 Due Date February 20
Period EndedFebruary 28 Due DateMarch 20
Period EndedMarch 31 Due DateApril 20
Period EndedApril 30 Due DateMay 20
Period EndedMay 31 Due DateJune 20
Period EndedJune 30 Due DateJuly 20
Period EndedJuly 31 Due DateAugust 20
Period EndedAugust 31 Due DateSeptember 20
Period EndedSeptember 30 Due DateOctober 20
Period EndedOctober 31 Due DateNovember 20
Period EndedNovember 30 Due DateDecember 20
Period EndedDecember 31 Due DateJanuary 20

 Quarterly Filing Schedule

Period Ended Due Date
Period EndedMarch 31 Due DateApril 20
Period EndedJune 30 Due DateJuly 20
Period EndedSeptember 30 Due DateOctober 20
Period EndedDecember 31 Due DateJanuary 20

 Annual Filing Schedule

Period Covered Due Date
Period CoveredDecember 31 Due DateJanuary 20