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SALES & USE INDEX ×

Sales and Use Taxes:

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​

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-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

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