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South Carolina Department of Revenue
Manufacturing Section

Columbia, SC 29214-0302

Phone: 803-898-5055
Fax: 803-898-5484
Email: PropertyTax@dor.sc.gov

​Summary:

Manufacturer: every person engage in making, fabricating or changing things into new forms or in refining, rectifying or combining different materials. Manufacturing and mining is further defined by the classifications set out in Sector 21 (Mining) and Sectors 31-33 (Manufacturing) of the most recent North American Industrial Classification System Manual, with the exception of publishers of newspapers, books and periodicals which do not actually print their publications. In accordance with SC Code Section 12-43-335.

Manufacturing Property Tax applies to owners of all real and/or personal property owned, used or leased by Manufacturers, Mining Companies or Industrial Development Projects. Also, the Manufacturing Property Tax applies to the owners of all real and/or personal property used by or leased to the following utility and transportation for hire companies: water, heat, light and power, telephone, cable television, sewer, railway, private carline, airline and pipeline companies. For manufacturers with a negotiated fee in lieu of tax, please see the Fee in Lieu page for more detailed information.

​Due Dates:

 Returns are required to be filed no less than once each calendar year, in accordance with SC Code Section 12-37-970. Returns are normally due on or before the last day of the fourth month following the taxpayer’s accounting closing date used for income tax purposes.

The following exceptions apply:
  • Initial return: The initial return is required to be filed for the first calendar year in business based on the taxpayer’s accounting closing date or December 31, whichever comes first. Example: A taxpayer that starts operation in July, after his June accounting closing date, should file based on assets as of December 31.
  • Change in account closing date: When a taxpayer changes his accounting closing date, within a calendar year, he must file a return for each accounting closing date. The SCDOR will determine the assessment from each return and use the highest assessment.
  • Property sold after the seller's account closing date: A return is required by the seller, based on the seller's accounting closing date. The purchaser is not required to file a return as of the purchaser's accounting closing date during the calendar year of the sale.
  • Property sold before the seller's account closing date: An initial return is required by the purchaser, based on the purchaser's accounting closing date or December 31, whichever comes first, after the purchase of the property.