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​Phone: 803-898-5000

Email: SalesTax@dor.sc.gov


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​​​​​ Retailers must notify the SCDOR if they sell tobacco products ​by August 14, 2023.
Not sure if this applies to your business? Check out our recent articl​e ​for more details on the definition of tobacco products, and see how you can easily notify the SCDO​R on MyDORWAY.​​​
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​​Sales Tax

Sales Tax is imposed on the sale of goods and certain services in South Carolina. The statewide Sales &​ 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.

Any person engaged in retail sales in South Carolina (including online sales) is required to obtain a Reta​il License. ​A separate Retail License is needed for each retail outlet.

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Refund procedures
Most Sales Tax accounts have the option to choose direct deposit on MyDORWAY​ to receive a Sales Tax refund. View our ​Refund ​Procedures for more details​.​​​

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Our online Sales & Use Tax Seminars and Sales Tax Workshops are free to the public. You can interact and participate online by asking ​SCDOR's subject matter experts questions from your own home or office.
Register now >​​

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This four minute video walks you through the process ​for filing a Sales & Use Tax Return step-by-step on MyDORWAY.

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Tax rates
​​​ Search for Sales Tax rates
To search for Sales Tax rates by address, you can use the SC Distr​ict Information search map​ ​(works best in Microsoft Edge) provided by the SC Revenue and Fiscal Affairs Office.

​​​ Notices
Notices​​​ can be viewed on the Sales & Use Tax Index​.
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How to file and pay​

Sales & Use Taxes must be filed and paid on retail sales (including online sales). You must have a Retail License to make retail sales in South Carolina.

Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically. We ​recommend using our free tax portal, ​​​MyDORWAY​.

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*You must request approval from the SCDOR to file quarterly or annually by submitting your request with a web message through MyDORWAY​ or email your request to SalesTax@dor.sc.gov.​

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File and pay on ​​M​yDORWAY
MyDORWAY​ is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).

Filing for multiple locations is easy with MyDORWAY
See how you can use Consolidated Sales Tax ​Returns on MyDORWAY to file one time for multiple locations. Consolidated Sales Tax Returns must be filed monthly.

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

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​File with third party software
(Sales XML/EFT)​​

You can also use a third party software to electronically file your Sales & Use Tax return.
SCDOR's Online services for businesses​page ​provides instructions for setting up electronic filing with a third party vendor​, located under Sales, Use, and Accommodations.​​

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File with paper​ ​forms
(Filing by paper ​is only available to taxpayers whose tax liability is less than $15,000.)
​File a Schedule of Local Taxes (ST-389) with your State Sales & Us​e Tax Return (ST-3)​, and mail the completed forms to the address printed on the ST-3. Failure to mail the forms to the correct address may cause delays in processing.
  • ST-3​89 - Schedule for Local Taxes
  • ST-3 - State Sales & Use Tax Return​​

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Frequently asked questions

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See how to file on MyDORWAY

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