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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

Frequently asked questions

The electric power tax is imposed upon persons in the business of selling electric power. It is imposed at either the wholesale level or the retail level depending on who is selling the electric power and whether the electric power tax had been previously paid on the electric power. The tax is imposed based on the number of kilowatt hours of electric power sold. See Code Section 12-23-10.