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South Carolina Department of Revenue
Miscellaneous Tax Section
PO Box 125
Columbia SC 29214-0136

Phone: 803-896-1970



Every hospital licensed as a general hospital by the Department of Health and Environmental Control (DHEC) pays the Indigent Care Assessment tax. The Department of Health and Human Services (DHHS) provides the information needed to administer and collect this tax.

Due dates

  • July 1
  • October 1
  • January 1
  • ​April 1

How to pay

Miscellaneous taxpayers can pay electronically on MyDORWAY.