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

Summary:

This tax is imposed specifically to defray the debt service on bonds issued for transportation projects in the counties that impose this type of local tax. The SCDOR collects this tax on behalf of these counties. This local sales and use tax, not to exceed 1%, is used for transportation needs such as roads and bridges. This tax may be imposed in addition to the local option sales and use tax. (Effective June 13, 1997.) 

Authorized counties with local transportation tax:

Effective DateCounties
May 1, 2005Charleston (0.5%), Dorchester
May 1, 2009Berkeley
May 1, 2013Richland
​May 1, 2017​Charleston (0.5%), Jasper
​May 1, 2019
​Beaufort

How to File:

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

  

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

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