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Sales and Use Taxes:

AccommodationsDry Cleaning Surcharge
​​ 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
NEW - ​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


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-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-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