Registration Cost: $50 application fee.
Filing Requirements: There are a variety of electronic options for filing in South Carolina:
- Sales EDI/EFT — Here you would utilize purchased/downloaded software to both file and pay your sales and use tax electronically.
- ESales — Filing/payment application for free through the Department of Revenue.
- Business Telefile — Here you can file your zero gross proceeds sales and use tax returns over the telephone.
You are also able to file your returns via paper. The necessary forms and schedules are listed below in “What You Will Need”.
Due Date: Returns and payments are due on 20th of the month following the end of period.
Where to File: DOR eSales
What Will You Need: To file online, you will need you 9-digit Retail License number or Use Tax Registration number as well as your username and password that you will create upon your first logon attempt.
Renewal: Not Required.
Additional Information: South Carolina Sales Tax Rules and Regulations