Skip Ribbon Commands
Skip to main content
Sign In
​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

Phone: 1-844-898-8542​Email: SalesTax@dor.sc.gov

Summary

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.

Counties authorized for local Education Capital Improvement Tax:

CountyEffective Date
County Horry Effective DateMarch 1, 2009
CountyCharleston Effective DateMarch 1, 2011
CountyAiken, Anderson, Cherokee Effective DateMarch 1, 2015
County​Darlington, Kershaw Effective Date​March 1, 2017

How to File

 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 online with MyDORWAY, no matter how much your tax liability may be.
    Have questions about MyDORWAY? Check out our MyDORWAY Help page.​

    ​​

  • To file by paper, file an ST-389 Schedule of Local Taxes with your ST-3 State Sales & Use Tax Return​, and mail the completed forms to the address printed on the ST-3. Failure to mail the forms to the correct address may cause delays in processing.​



Due Dates

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. 

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