​Manufacturing

How to file and pay​

Property taxes are based on the status of the property as of the taxpayer's accounting closing date of the previous year. For example, a taxpayer filing a return based on his March 2014 accounting closing date, should file his TAX YEAR 2015 return, due on or before July 31, 2014.

• We recommend filing online using using our free and secure tax portal,​MyDORWAY.​​
  
• To file by paper, use the Manufacturing Property Tax Return (PT-300) and applicable schedules.
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Late Payment penalties, millage rates, and tax levies are applied by the local county and should be appealed to the county auditor. Telephone numbers and mailing addresses for all county officials are on the Association of Counties website. (see SC Revenue Procedure #98-3​)

Amended returns
Amended returns may be accepted up to the due date of the return. Amended returns filed after the due date may be accepted or rejected by the SCDOR in accordance with SC Code Section 12-37-975.

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​ Due dates​

Returns are required to be filed no less than once each calendar year, in accordance with SC Code Section 12-37-970. Returns are normally due on or before the last day of the fourth month following the taxpayer’s accounting closing date used for income tax purposes.​​

• Initial return: The initial return is required to be filed for the first calendar year in business based on the taxpayer’s accounting closing date or December 31, whichever comes first. For example, a​ taxpayer who starts operation in July, after their June accounting closing date, should file based on assets as of December 31. 
• Change in account closing date: When a taxpayer changes their accounting closing date, within a calendar year, they must file a return for each accounting closing date. The SCDOR will determine the assessment from each return and use the highest assessment. 
• Property sold after the seller's account closing date: A return is required by the seller, based on the seller's accounting closing date. The purchaser is not required to file a return as of the purchaser's accounting closing date during the calendar year of the sale. 
• Property sold before the seller's account closing date: An initial return is required by the purchaser, based on the purchaser's accounting closing date or December 31, whichever comes first, after the purchase of the property.​
  

Failure to file in a timely manner may result in an estimated assessment, the loss of exemptions and late filing penalties, in accordance with SC Code Section 12-37-800.​ ​