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​​County Green Space

The County Green Space Sales & Use Tax is a newer local tax that was passed by legislation in 202​2

The County Green Space Tax, up to 1%, can be used within a county area for preservation procurements. If county resident voters approve the tax, it will typically become effective in that county on May 1 following the November election date. This tax is in addition to any other locally imposed Sales & Use Taxes. Revenues collected may be used for debts associated with preservation projects.​

Counties authorized for local County Green Space tax:​

​​​Effective Date
​May ​1, 2​023​​​

*Sales of unprepared food will be exempt from Beaufort County’s new 1% Green Space Tax. This exemption applies to everyone, not just people using food stamps.
​​Tax rates
  • Up to 1% local sales and use tax
  • This tax may be imposed in addition to any other local Sales & Use Taxes​​​

How to file and pay

Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.​ We recommend filing electronically on MyDORWAY​​ no matter how much your tax liability may be.​​

File and pay electronically on ​​MyDORWAY​
MyDORWAY​​ is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal). 
Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY​​ help


Paper forms​
​File a Schedule of Local Taxes (ST-389) with your State Sales & Us​e Tax Return (ST-3)​, and mail the completed forms to the address printed on the ST-3. Failure to mail the forms to the correct address may cause delays in processing.
  • ST-3​89 - Schedule for Local Taxes
  • ST-3 - State Sales & Use Tax Return​​
​​​​​​​​​​​​​​​ ​​​​​Due dates
*You must request approval from the SCDOR to file quarterly or annually, and the request must be submitted in writing.​

​Nee​​d more help​​​?

​Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are​ open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office.​ See class dates ​and register now >​​​
​​​Our YouTube channel​ has videos to show you how to file and pay Sales Tax on MyDORWAY​​​ ​... and much more!

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