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Voters may approve the Local Option tax through a county referendum. If voters approve the tax, the tax will typically become effective in that county on May 1 following the November election date. Items limited to the $300 maximum sales and use tax are not subject to the local tax. The measure of the tax must be recorded on the Schedule of Local Taxes Form
ST-389 (remit online using
MyDORWAY). Counties with more than one local tax must report it in the designated section(s) on the Schedule of Local Taxes forms.
Local Option Tax: The local option sales and use tax is authorized under Code Section 4-10-10. This tax is a general sales and use tax on all sales at retail (with a few exceptions) taxable under the state sales and use tax. This tax is imposed to reduce the property tax burden on persons in the counties where this tax is imposed. The SCDOR collects this tax on behalf of these counties.
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.