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South Carolina Department of Revenue
Sales Tax
P.O. Box 125
Columbia, SC 29214-0111 


Phone: 803-898-5000
Email: SalesTax@dor.sc.gov

​What's New:

Now Available on 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 Organizations"
  • 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, Maximum Tax and Special Filers Tax Return
  • C-245 Application For Appeal
  • C-278 Account Closing Form
  • C-530 Request for Penalty Waiver
  • SCDOR 111 Business Tax Application
  • UT-3 SC Use Tax Worksheet and Payment Return

Sales Tax Information for Individuals 85 and Older:

Individuals 85 Years and Older are entitled to a 1% state sales tax reduction on items purchased for their personal use. Retailers are required to post a sign notifying these individuals of the state sales tax reduction.