Sales & Use Taxes

SALES & USE INDEX ×

Sales and Use Taxes:

Contact

Phone: 1-844-898-8542 Email: SalesTax@dor.sc.gov

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.

NEW NOTICES:

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

Accommodations	Dry Cleaning Surcharge	School District
Arts and Crafts	Education Capital Improvement	Solid Waste
Aviation	Local Options Sales & Use	Tourism
Capital Project	Max Tax	Transportation
Casual Excise	Rental Fee	Use
Catawba Tax	Sales	900#s Telephone Service
Consolidated Sales Tax Return	Sales for Remote Sellers	911 User Fees/Wireless Telecom