Skip Ribbon Commands
Skip to main content
Sign In
​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

Phone: 1-844-898-8542​Email: SalesTax@dor.sc.gov
​​​​
​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.

​​

​​R​ental Fee

​Vehicle License Fee
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 SC Code Section 56-31-50, 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. In addition, a motor vehicle rental company may 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.

Heavy Equipment Rental Fee
Under SC Code Section 56-31-60​, a qualified renter is required 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.


​​​

How to file and pay

Rental fee taxpayers must file and pay quarterly on MyDORWAY.

​​
File and pay electronically on MyDORWAY
​Securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal) on MyDORWAY​


Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY help
​​​


​​​​​​​​​​​​​​​ ​​​​​Quarterly due dates​​
Period Ended Due Date
March 31April 20
June 30July 20
September 30October 20
December 31
January 20

Nee​​d more help​​​?

​Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are​ open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office.​ See class dates ​and register now >​​​
​​​Our YouTube channel​ has videos to show you how to file and pay Sales Tax on MyDORWAY​​​ ​... and much more!


​​