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South Carolina Department of Revenue
Sales Tax

P.O. Box 125
Columbia, SC 29214-0111
Phone: 1-844-898-8542 (choose the Sales Tax option)
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

Remitting Local Taxes:

 Remit online using MyDORWAY 

OR 

To remit by paper, download, print and mail your ST-389 Schedule of Local Taxes to the address listed on the form


Sales and Use Tax accounts are set up with a monthly filing frequency. This return should be filed with ST-3 (file online through MyDORWAY). Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing. 

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