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​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.

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​​Solid Waste

The South Carolina Solid Waste Policy Management Act of 1991 was enacted to help protect public health and the environment from the millions of tons of solid waste generated in South Carolina each year. As of November 1, 1991, a statewide solid waste management program was implemented to provide for a solid waste reduction and recycling program in which an excise tax is imposed on motor oil and similar lubricants, lead-acid batteries, tires, and white goods in order to provide funds for their collection and disposal.​​


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How to file and pay

Solid Waste taxpayers are required to file and pay electronically on MyDORWAY​.​​​​


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File and pay electronically on ​​M​yDORWAY
MyDORWAY​ is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal). 
Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY help

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​​​​​​​​​​​​​​​ ​​​​​Due date

The 20th day of every month.

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Frequently asked questions

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The statute imposes the tax on motor vehicle, trailer and motorcycle tires as defined in Section 56-3-20(2), (4) and (13). The definitions are:

(2) Motor vehicle - Every vehicle which is self-propelled, excepts mopeds, and every vehicle which is propelled by electric power obtained from overhead trolley wire, but not operated upon rails;
(4) Motor-driven cycle - Every motorcycle, including every motor scooter, with a motor which produces not to exceed five horsepower.
(13) Trailer - Every vehicle with or without motive power, other than a pole trailer, designed for carrying persons or property and for being drawn by a motor vehicle and so constructed that no part of its weight rests upon the towing vehicle.

Based upon the above definitions, the types of tires that are subject to the tax are new tires sold or leased for transportation of tangible personal property or persons on the streets or highways. Farm tractor tires, airplane tires, off highway machinery, used tires, recaps, retreads, lawn mower tires, and tires for vehicles propelled solely by human power, such as bicycles, garden carts, and wheel barrows are examples of tires that are not subject to the Solid Waste Excise Tax.
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Nee​​d more help​​​?

​Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are​ open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office.​ See class dates ​and register now >​​​
​​​Our YouTube channel​ has videos to show you how to file and pay Sales Tax on MyDORWAY​​​ ​... and much more!