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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.
To register to pay the electric power tax, contact the SCDOR License and Registration Section at 803-896-1350. The electric power tax is remitted to the SCDOR on or before the 20th of each month. See Code Section 12-23-60.
The tax rate for the electric power tax is five-tenths of one mill for each electric kilowatt hour of electric power sold either at the wholesale level and at 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). See Code Section 12-23-10.
Code Section 12-23-20 provides the following exemptions from the electric power tax:
Yes. Section 12-23-130 exempts the S.C. Public Service Authority from the electric power tax and states: Nothing contained in Sections 12-19-100, 12-19-110, 12-23-10, 12-23-20, or 12-37-220, shall be construed or interpreted to impose any tax liability on the S.C. Public Service Authority, and all property leased to and operated by the S.C. Public Service Authority for the generation or transmission of electric power shall, for all tax purposes, be considered the property of the Authority.
Section 12-23-20 (8) states "Industrial customers shall mean that class of customers engaged in the business of manufacture, fabrication, processing and related work." Regulation 117-49 further states that the SCDOR will use Division (D) Manufacturing, Standard Industrial Classification Manual, Bureau of the Budget, 1967 Edition, as a guide to classify "industrial customers" as used in the S.C. Code of Laws. Certain mining operations and cotton gins also qualify as industrial customers from Opinions of the Attorney General.
Yes, unless otherwise exempt under Code Sections 12-23-20 or 12-23-130.
No. Code Section 12-23-20(4) exempts from the electric power tax "[a]ny industrial plant manufacturing or generating power for its own use or for use upon its own premises by its bona fide operatives or employees." However, the tax is due with respect to any electric power sold to persons other than employees.
Yes, unless previously taxed under Code Section 12-23-10 sales from an industrial plant to a utility company would be subject to the tax. Note: Code Section 12-23-20 exempts from the tax electric power generated by an industrial plant for its own use on its own premises by bona fide operatives or employees, or sold to its employees.
Yes, provided there was a sale of electric power.
Yes. Electricity sold for residential purposes is subject to the electric power tax.