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Sales and Use Taxes:

AccommodationsDry Cleaning
​​ School District
Arts and Crafts Education Capital Improvement
Solid Waste
AviationLocal Options Sales & Use
Capital ProjectMax Tax
Casual ExciseRental Fee
Catawba Tax Sales
900#s Telephone Service
Consolidated Sales Tax Return 
Sales for Remote Sellers
911 User Fees/Wireless Telecom


Phone: 1-844-898-8542         Email: 

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

Event & Festival Vendors
If you’re planning to sell at an event or festival, check out our Event Guide to make sure you understand your tax and licensing requirements, including filing and paying Sales Tax.


File & Pay online using MyDORWAY!

  • ST-10 Application for Certificate 
  • ST-10C Application for Exemption from Local Tax for Construction Contractors
  • ST-10G Application for Exemption for Federal Government Contract 
  • ST-14 Claim for Refund 
  • ST-236 Casual or Use Excise Tax Return   
  • ST-3 State Sales and Use Tax Return 
  • ST-387 Application for Sales Tax Exemption under Code Section 12-36-  2120(41), “Exempt Organization”
  • ST-388 State Sales and Use and Accommodations Tax Return 
  • ST-389 Schedule for Local Taxes 
  • ST-390 Solid Waste Excise Tax Return 
  • ST-392 900/976 Telephone Service Tax Return 
  • ST-394 Rental Surcharge Return 
  • ST-396 Application for Sales Tax Exemption for Foodstuffs Sold to Certain Nonprofit Organizations
  • ST-397 Solvent Surcharge Return
  • ST-3T Accommodations Report by County or Municipality for Sales and Use Tax 
  • ST-403 State Sales, Use, and Aviation Fuel Tax Return 
  • ST-406 Wireless 911 Charge Return 
  • ST-429 Drycleaning Facility Surcharge Return
  • ST-455 State Sales, Use, and Maximum Tax Return
  • SCDOR 111 Business Tax Application
  • C-245 Application For Appeal
  • C-278 Account Closing Form 
  • C-530 Request for Penalty Waiver
  • UT-3 SC Use Tax Worksheet and Payment Return