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South Carolina Department of Revenue
Sales Tax
P.O. Box 125
Columbia, SC 29214-0111 

Phone: 803-898-5000

What is Sales Tax?

Sales tax is imposed on the sale of goods and certain services in South Carolina. The statewide sales and use tax rate is six percent (6%). Counties may impose an additional one percent (1%) local sales tax if voters in that county approve the tax. Generally, all retail sales are subject to the sales tax.

How to File ST-3 State Sales and Use Tax Return:

 File online using MyDORWAY 


To file by paper, download, print and mail your ST-3 to the address listed on the form

Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing.

Tax Rates:

 Sales and Use Tax Rates of SC Municipalities (ST-427)
 Sales and Use Tax Rates of SC Municipalities (By Zip Code) (ST-439)
 State Map of Counties with Local Taxes (ST-500)
 Sales Tax Rate on Accommodations by Municipality (ST-575)
 SC State and Local Sales Tax Rate on Unprepared Food by Municipality (ST-594)

Workshops & Tutorials:

Due Dates:

 Monthly Filing Schedule

Period Ended Due Date
January 31 February 20
February 28March 20
March 31 April 20
April 30May 20
May 31June 20
June 30July 20
July 31 August 20
August 31September 20
September 30October 20
October 31November 20
November 30December 20
December 31January 20

 Quarterly Filing Schedule

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

 Annual Filing Schedule

Period Covered Due Date
December 31January 20