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:
County Horry ||
DateMarch 1, 2009 |
DateMarch 1, 2011 |
CountyAiken, Anderson, Cherokee||
DateMarch 1, 2015 |
Effective DateMarch 1, 2017|
Remitting Local Taxes:
Remit online using
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
(file online through MyDORWAY
). Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing.