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​Summary

This 1% local sales and use tax is used for schools. The General Assembly has authorized certain school districts to impose a sales and use tax within the county.

Authorized counties for local school district/education capital improvement tax:

Effective DateCounty
July 1, 1996Cherokee
September 1, 2000Chesterfield
December 1, 2002Jasper
February 1, 2004Darlington
June 1, 2004Clarendon
March 1, 2005Lexington
October 1, 2006Lee
October 1, 2008Dillon
March 1, 2009Horry
March 1, 2011Charleston
February 1, 2013 Marlboro


How to File

 Sales & Use taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

  • We recommend filing electronically online with MyDORWAY, no matter how much your tax liability may be.
    Have questions about MyDORWAY? Check out our MyDORWAY Help page.​

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  • To file by paper, file an ST-389 Schedule of Local Taxes with your ST-3 State Sales & Use Tax Return​, and mail the completed forms to the address printed on the ST-3. Failure to mail the forms to the correct address may cause delays in processing.

Due Dates

Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing.

 Monthly Filing Schedule

Period Ended Due Date
January 31 February 20
February 28March 20
March 31 April 20
April 30May 20
May 31June 20
June 30July 20
July 31 August 20
August 31September 20
September 30October 20
October 31November 20
November 30December 20
December 31January 20

 Quarterly Filing Schedule

Period Ended Due Date
March 31April 20
June 30July 20
September 30October 20
December 31January 20

 Annual Filing Schedule

Period Covered Due Date
​December 31January 20