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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.



The Transporation 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, not to exceed 1%, on behalf of these counties. The tax is used for transportation needs such as roads and bridges, and it may be imposed in addition to the local option sales and use tax.

Authorized counties with local Transportation Tax:

Effective DateCounty
May 1, 2005Charleston (0.5%), Dorchester
May 1, 2009Berkeley
May 1, 2013Richland
​May 1, 2017​Charleston (0.5%)​

​​​ Notices
View all Sales & Use Tax notices on the Sales & Use Tax Index.​
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How to file and pay

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 on MyDORWAY​ no matter how much your tax liability may be.​​​​

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

​File electronically with a third party (Sales XML/EFT)​​
You can also use a third party software to electronically file your Sales & Use Tax retur​n. ​
​SCDOR's online services for businesses​ page ​provides instructions for setting up electronic filing with a third party vendor​, located under Sales, Use, and Accommodations.​​

Paper​ ​forms
File a Schedule of Local Taxes (ST-389) with your State Sales & Us​e Tax Return (ST-3)​, and mail the completed forms to the address printed on the ST-3.​ Mail forms only to the address printed on the form - failure to mail to the correct address may cause delays in processing.
  • ST-389 - Schedule for Local Taxes
  • ST​-3 - State Sales & Use Tax Return​
​​​​​​​​​​​​​​​ ​​​​​Due dates
*You must request approval from the SCDOR to file quarterly or annually, and the request must be submitted in writing.

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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!