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Voters approve the Education Capital Improvement Tax through a county referendum. The General Assembly has authorized certain school districts to impose a sales and use tax within the county. These taxes are generally imposed to pay debt service on general obligation bonds and/or the cost of capital improvements. This 1% local sales and use tax is used for schools.
Authorized counties with local Education Capital Improvement Tax:
Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically. We recommend filing electronically on
MyDORWAY no matter how much your tax liability may be.