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South Carolina Department of Revenue
Miscellaneous Tax Section
P.O. 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


 Electronic Funds Transfer (EFT)- Visit GovOne to make SCDOR tax payments online OR call 1-800-834-7733 to make tax payments with operator assistance or over the Interactive Voice Response system. Taxpayers must complete and submit the Registration Application For Electronic Funds Transfer D-128 before tax payments can be made via EFT.