Skip Ribbon Commands
Skip to main content
Sign In


South Carolina Department of Revenue 
Miscellaneous Tax Section 
PO Box 125 
Columbia, SC 29214-0136 

Phone: 803-896-1970


The Office of Regulatory Staff (ORS) is charged with representing the public interest of South Carolina in utility regulation for the major utility industries: electric, natural gas, telecommunications, water/wastewater and transportation before the Public Service Commission (PSC), court system, the SC General Assembly and federal regulatory bodies. ORS also has responsibility for oversight of railroad safety and natural gas pipeline safety in South Carolina. The SCDOR bills and collects this tax for the Public Services Commission and Office of Regulatory Staff.​

How to​ file and pay

Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.


Due date

  July 15