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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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​​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!