Manufacturer: every person engaged 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.
How to file and pay
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.