In keeping with the security objectives of the SCDOR, the following browsers are currently supported by our website:
Fax: 803-896-1682Email: CorpTax@dor.sc.gov
Filing a Public Utility Tax return automatically registers you with the SCDOR. If this is your first return filed, check Initial Return box on the front of the
SC1120U. You will receive a Corporate Registration Filing Requirements letter (SC1070) listing your corporate file number along with other important information. Use your FEIN and corporate file number on all returns, payment documents, and correspondence submitted to the SCDOR.
The SCDOR has no role in requiring a Certificate of Authority with the South Carolina Secretary of State’s Office (SCSOS) to do business in South Carolina. Questions about who is required to have a Certificate of Authority should be directed to the
The requirements for a Certificate of Authority are in
Chapter 15 Title 33 of the South Carolina Code of Laws.
Public Utilities must make Estimated Tax payments if their Estimated Tax (Income Tax less credits) is determined to be $100 or more. Quarterly installments are due by the 15th day of the fourth, sixth, ninth, and twelfth months of the tax year.