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​​Education Capital Improvement

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 serv​ice 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:​

​​​Effective Date​
​March 1, 2023
​March 1, 2017
​Darlington, Kershaw
​March 1, 2015
​Aiken, Anderson, Cherokee
​March 1, 2011
​March 1, 2009

​​*Sales of unprepared food will be exempt from Berkeley County’s new 1% Education Capital Improvement Tax. This exemption applies to everyone, not just people using food stamps.​
​​​ Notices
Notices can be viewed on the Sales & Use Tax Index​.​​​​

How to file and pay

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.​​

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
Paper​ ​forms
​File a Schedule of Local Taxes (ST-389) with your State Sales & Us​e Tax Return (ST-3)​, and mail the completed forms t​o the address printed on the ST-3. Failure to mail the forms to the correct address may cause delays in processing.
  • ST-3​89 - Schedule for Local Taxes
  • ST-3 - State Sales & Use Tax Return​​

​​​​​​​​​​​​​​​ ​​​​​Due dates
*You must request approval from the SCDOR to file quarterly or annually, and the request must be submitted 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!