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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


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