Skip Ribbon Commands
Skip to main content
Sign In

 

Phone: 1-844-898-8542 
Fax: 803-896-1682
Email:CorpTax@dor.sc.gov

Summary:

Electric Cooperatives are subject to an annual License Fee according to SC Code Section 12-20-100. Compute the License Fee at 0.1% (rounded up) of the fair market value of property owned and used in South Carolina to conduct business, as determined by the SCDOR for the prior year's Property Tax. Distribution Electric Cooperatives must add 0.3% (rounded up) of gross receipts from services rendered from regulated business in South Carolina during the prior tax year. The minimum License Fee is $25.

Gross receipts, as used in SC Code Section 12-20-100, include all receipts from operations in South Carolina, and other profit and loss items located in South Carolina. Income from intangibles used to conduct business in South Carolina is also included in gross receipts. For more information, see SC Regulation 117-1075.1 at dor.sc.gov/policy.

Filing Requirements:

Electric Cooperatives file the CL-4. The CL-4 is due by the 15th day of the fourth month after the tax year end.

Mailing Addresses:

​​Refund or Zero ReturnBalance Due ReturnTentative (SC1120T), or Voucher (SC1120V) 
​Correspondence
​​Refund or Zero Return​​South Carolina Department of Revenue
Corporate Refund
PO Box 125
Columbia, SC 29214-0032
Balance Due Return​ ​South Carolina Department of Revenue
Corporate Tax
PO Box 100151
Columbia, SC 29202
CDP, Tentative or S-WH​​South Carolina Department of Revenue
Corporate Voucher
PO Box 100153
Columbia, SC 29202
​South Carolina Department of Revenue 
Corporate Tax 
PO Box 125
Columbia, SC 29214-0400

 

Due Dates:

   File annually on or before the 15th day of the fourth month after the close of the taxable year except for the initial and/or final return.

  Tentative Corporate Tax Return (SC1120-T) is due for all corporate taxable entities except the eleemosynary on or before the 15th day of the fourth month after the close of the taxable year.