As you run your business, you will need to meet many recurring requirements (each with a due date/deadline) to stay compliant with the law. To help keep your business on track, we've gathered the following due dates in one place:
Your renewal due date is based on the county where your business is located. Refer to the renewal schedule below to see when each county's renewal application is due. You will usually need to renew every two years.
| Month | Even Years | Odd Years |
|---|---|---|
| February 28 | Charleston Clarendon Colleton Dorchester Georgetown Hampton Jasper Williamsburg | Allendale Bamberg Barnwell Beaufort Berkeley |
| May 31 | Lancaster Marion Marlboro Union York | Cherokee Chester Chesterfield Darlington Dillon Fairfield Florence Horry |
| August 31 | Richland Out-of-State Licenses* | Calhoun Kershaw Lee Orangeburg Sumter |
| November 30 | Laurens Lexington McCormick Newberry Oconee Pickens Saluda Spartanburg | Abbeville Aiken Anderson Edgefield Greenville Greenwood |
*Out-of-state licenses include Beer/Wine Producer or Importer, Out-of-State Wine Shipper, and Liquor Producer or Importer
Liquor by the Drink Tax is due 20 days following the month in which the sales were made. Applications and Renewals can be done on SCDOR's free online tax portal, MyDORWAY.
Renewals are due January 31 of each year to avoid penalties. All are required for each location in South Carolina except for Motor Vehicle Closing.
Renew online at dcagateway.sc.gov.
Corporate Income Tax returns are due no later than the 15th day of the third month following the close of the taxable year.
Tax-exempt organizations with unrelated business income must file returns no later than the 15th day of the fifth month following the close of the taxable year.
File and pay corporate tax returns on MyDORWAY.
Business Personal Property (BPP) Tax returns submitted to local government are usually due April 30.
BPP Tax returns submitted to the South Carolina Department of Revenue (SCDOR), including manufacturers' property and utility companies' property, are due four months after the business's accounting closing period. The accounting closing period refers to the business's year end, when accounting books are closed for Income Tax purposes.
Whether a return should be submitted to the local government or to the SCDOR depends on the NAICS industry code.
- The SCDOR jurisdictions are listed in the SC Code 12-43-335. It includes merchants and related businesses, manufacturers, headquarters, distribution facilities, R&D facilities, and others.
- The county jurisdictions are listed in the SC Code 12-39-70. It includes professional service businesses and banks.
Business Property Tax is collected by local governments, usually counties. January 15 is the annual deadline to pay BPP taxes without penalties.
The PT100 can be filed and paid on MyDORWAY.
Payment of this tax is due no later than the 20th of the month following the month in which the sales were made. Depending on the amount of tax paid, the South Carolina Department of Revenue (SCDOR) may authorize certain businesses to pay quarterly, seasonally, or annually, rather than monthly. If the due date falls on a federal holiday or weekend, the return is due the following business day.
The SCDOR mandates taxpayers paying over $15,000 in one filing period to file and pay electronically.
Sales taxes can be filed and paid on MyDORWAY.
Consolidated Sales Tax
If you file South Carolina Sales Tax Returns for two or more locations, consider using the South Carolina Department of Revenue’s Consolidated Sales Tax Return option to quickly and easily file online. In one file, you can report the information normally submitted on the State Sales and Use Tax Return (ST-3) and Schedule for Local Taxes (ST-389) for all of your locations.
Consolidated Sales Tax Returns are due monthly, typically on the 20th of each month.
Quarterly Withholding Tax returns are due by the last day of the month following the end of the quarter. The following table details the form, quarter, and due date:
| Form | Quarter | Due Date |
|---|---|---|
| WH-1605 | 1st (January, February, March) | Due by April 30 |
| WH-1605 | 2nd (April, May, June) | Due by July 31 |
| WH-1605 | 3rd (July, August, September) | Due by October 31 |
| WH-1606 | 4th (October, November, December) | Due by January 31 |
Withholding taxes can be filed and paid on MyDORWAY.
January 31 is the deadline to submit W-2 and 1099 forms to:
- The Social Security Administration (SSA)
- Employees
- The South Carolina Department of Revenue (SCDOR)
W-2 and 1099 forms can be uploaded and submitted on MyDORWAY.
Employer Quarterly Wage Report (Form UCE-120) must be filed quarterly by each employing unit covered under the South Carolina Employment Security Law. Quarterly reports are due on the last day of the month following the end of the quarter. No extension is granted for weekends or holidays.
Form UCE-120 can be filed and paid on the South Carolina Department of Employment and Workforce’s (SCDEW) State Unemployment Insurance System (SUITS).