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Vehicle License Fee: 
Code Section 56-31-50, which required rental companies who rented vehicles for 31 days or less to collect a 5% surcharge on rental contracts for short-term rentals of vehicles, has been amended to remove the imposition of the 5% surcharge. Under this amendment, a "motor vehicle rental company" may now charge separately stated fees including, but not limited to, vehicle license fees, airport access fees, airport concession fees, and all applicable taxes to the renter.

A "motor vehicle rental company" is defined as an individual or business entity whose business activity is renting motor vehicles to consumers under rental agreements for periods of ninety days or less.

The vehicle license fee authorized by this section is subject to state and local sales and use tax in the manner and to the same extent as the fee charged for the lease or rental of the rental vehicle.

Heavy Equipment Rental Fee: Code Section 12-37-717, which imposed a 3% surcharge on heavy equipment rental contracts, has been repealed. Code Section 56-31-60 has been added to require a qualified renter to collect and remit a heavy equipment rental fee on all qualified rentals of any item of qualified heavy equipment property to customers. The fee is 2.5% of the rental price and applies to all qualified rentals made from a rental location in South Carolina where the customer picks up the equipment or where the qualified heavy equipment property is delivered in South Carolina. The fee does not apply to rentals made from a rental location in South Carolina and delivered outside South Carolina.

The rental invoice must include the heavy equipment rental fee. The person or company collecting such fees is required to file and pay their Rental Surcharge Fee Return electronically on MyDORWAY​, our secure online tax portal. The heavy equipment rental fee is not subject to South Carolina or local sales tax​.

  • Qualified heavy equipment property: any construction, earthmoving, or industrial equipment that is mobile and rented by a qualified renter, including attachments for the equipment or other ancillary equipment or tools. Qualified heavy equipment property is mobile if it is not permanently affixed to real property and is moved amongst worksites.
  • Qualified rental: "qualified heavy equipment property" that is rented for 365 days or less, or pursuant to an open-ended contract, or through a contract without a specified time period.
  • Qualified renter: as a renter:
    • (i) whose primary business is renting out qualified heavy equipment property. Primary business means over 51% of the annual revenue of the business in any given year; and 
    • (ii) that is engaged in a line of business described in Code 532412 or 532310 of the North American Industry Classification System published by the U.S. Census Bureau, 2012 edition.
  • Rental price: the amount of the charge for renting the qualified heavy equipment, excluding any separately stated charges that are not rental charges, including, but not limited to, separately stated charges for delivery and pickup fees, damage waivers, environmental fees, sales tax, or any other ancillary charge.

Mailing Addresses

Returns - Balance Due
Returns - No Balance Due
General Inquiries
South Carolina Department of Revenue
PO Box 100193
Columbia, SC 29202
South Carolina Department of Revenue
PO Box 125
Columbia, SC 29214-0101
South Carolina Department of Revenue
Sales Tax
PO Box 125
Columbia, SC 29214-0400

How to File​

 Rental Fee taxpayers are required to file and pay electronically. File online using MyDORWAY >

Have questions about MyDORWAY?​ Check out our MyDORWAY Help page​.

 Quarterly Filing Schedule

Period Ended Due Date
March 31April 20
June 30July 20
September 30
October 20
December 31January 20