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South Carolina Department of Revenue
Miscellaneous Tax Section
Electric Power
P.O. Box 125
Columbia SC 29214-0136

Phone: 803-896-1970
Email: ElectricPowerTax@dor.sc.gov

 

​Summary:

This tax is imposed on every person who sells electric power for resale, and every public utility and cooperative that sells electric power to a consumer. The tax does not apply to electric power purchased from vendors previously taxed under the statute. The tax of one mill (.0005) upon each kilowatt hour of electric power sold. Every person subject to the tax is required to file an Electric Power Excise Tax Return showing the amount of electricity sold during the month. A biannual report is due in January and July of each year listing exempt sales to industrial customers for the preceding six months.

How to File:

 Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

  


Due Dates:

  • The Electric Power Excise Tax Return and tax due must be filed by the 20th day of the month following the month in which the electricity was sold.

Additional Forms:

  • L-3017: Application for the Sale of Electric Power