Due Dates

Alcohol Beverage License (ABL)

ABL licenses need to be renewed every two years.  Some counties renew in odd years and other counties renew in even years.

Liquor by the Drink Tax is due 20 days following the month in which the sales were made. Renewals can be made on MyDORWAY, and initial applications have to be done directly through DOR.

Consolidated Sales Tax

If you file South Carolina Sales Tax Returns for two or more locations, consider using our 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. Find out more at here.

Consumer Credit Grantor Notification - Rent-to-Own - Maximum Rate Filing - Motor Vehicle Closing

Renewals are due January 31st of each year in order to avoid penalties. All are required for each location in South Carolina except for Motor Vehicle Closing.

These can be renewed online at dcagateway.sc.gov 

Corporate Tax

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. 

Corporate tax returns can be filed and paid on MyDORWAY

Property Tax

Business Personal Property tax returns submitted to local government are usually due April 30th.

Business Personal Property tax returns submitted to the SC Dept. of Revenue, including manufacturers' property and utility companies' property must be submitted by the last day of the fourth month after the close of the taxpayer's accounting period. No extension of time for filing can be granted.

The determination of whether the return should be submitted to the local government or to the SC Dept. of Revenue is dependent on the NAICS industry code.  The SCDOR jurisdictions are listed in the SC Code 12-43-335.  Basically it includes merchants and related businesses, manufactures, 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 Business Personal Property Taxes without penalties.

The PT100 can be filed and paid on MyDORWAY

Sales - Use - Local Option Tax

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 SC Dept. of Revenue 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 SC Dept. of Revenue mandates taxpayers paying over $20,000 in one filing period to report sales tax through the EFT/EDI Program.

Sales taxes can be filed and paid on MyDORWAY

Withholding

The withholding quarterly returns are due by the last day of the month following the end of the quarter.

Withholding taxes can be filed and paid on MyDORWAY

Deadline for submitting W2s

Due Date for W2 Submission to SSA is January 31

Due Date for W2 Submission to Employees is January 31

Due Date for W2 Submission to DOR is January 31

W2's can be uploaded and submitted on MyDORWAY

Employer Wage Report

FORM UCE-120, Employer Quarterly Wage Report must be filed quarterly by each employing unit that is covered under the South Carolina Employment Security Law.  Quarterly reports are due the last day of the month following the end of the quarter.  No extension is granted for weekends or holidays.

The UCE-120 can be filed and paid on SUITS