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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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​​900 and 976 Telephone S​ervices

Charges for 900 and 976 Telephone Services are subject to the 11% Sales & Use Tax pursuant to Code Section 12-36-910(B) (5) or Code Section 12-36​-2645​.

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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.​​​​


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File and pay electronically on MyDORWAY​
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 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!