Any business selling tangible personal property at retail is required to file and remit any sales and/or Use Tax due on or before the twentieth day of the month following the period in which liability for the tax arises. A separate return is due for each location. For example, sales made in May are reportable to the SCDOR by June 20. Any tax due is payable with the return. The same is true for an out-of-state retailer.
Most taxpayers will file their Sales and Use Tax return monthly; however, the following are exceptions:
- Quarterly returns. The SCDOR may allow a taxpayer to file quarterly, instead of monthly; if the taxpayer’s quarterly tax liability is $300 or less.
- Other Filing Periods. The SCDOR may authorize, in addition to monthly or quarterly, other filing periods.
NOTE: A written request must be submitted by the taxpayer for approval and the SCDOR must authorize the request prior to taxpayer changing their filing periods.
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