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​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.


​​Local Option Sales & Use​

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 r​etail (with a few exceptions) taxable un​der 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.

​​​ Notices
​​​​Notices can be viewed on the Sales & Use Tax Index.​

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 ​​M​yDORWAY
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.
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​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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