Businesses are required to file a Business Personal Property Tax return with the county or the South Carolina Department of Revenue (SCDOR) annually for each business location.

Business Personal Property Tax (BPP) is a tax on the furniture, fixtures, and equipment that are owned and used in a business. Any assets that are claimed on the business' income taxes should be reported on the BPP tax return. 

In general, a business that requires a Retail License will automatically receive a Business Personal Property Tax filing number from the SCDOR. A service business normally registers with the county. 

On the return, the business owner reports the total cost of the assets, the income tax depreciation, and the net depreciated value. An assessed value is then sent to the county where the business is located. The county will send a BPP tax notice after September 1. The payment is due on or before the following January 15 of each year.    

To submit the tax, a Business Personal Property Tax account must be established. This will be part of SCDOR's Business Tax Application and can be applied for and managed using MyDORWAY.