mydorway.dor.sc.gov or dor.sc.gov.
Every business operating in South Carolina that engages in retail sales, leases, or rentals of tangible personal property or taxable services must hold an active South Carolina Retail License, collect state and local sales taxes, and remit these funds electronically through MyDORWAY.
Filing electronically is mandatory for businesses with a total tax liability exceeding $15,000 per year, but is strongly recommended for all taxpayers due to automated error checking and instant confirmation receipts. This comprehensive guide covers registering your MyDORWAY profile, filing monthly and quarterly Form ST-3 returns, calculating local option sales taxes, claiming timely filing taxpayer discounts, and avoiding penalties.
South Carolina Sales Tax Overview
Key tax specifications and filing schedules to keep your business compliant:
| Tax Component | Rate / Parameter | Statutory Rules |
|---|---|---|
| State Base Sales Tax | 6.00% Statewide | Applies to all retail sales and taxable services across SC |
| Local Option Taxes (LOST/CPST) | 1.00% to 3.00% Additional | Varies by county (Combined total ranges from 6% to 9%) |
| Filing & Payment Due Date | 20th of the following month | Monthly returns due on the 20th (or next business day) |
| Timely Filing Discount | Up to $3,000 / fiscal year | 3% discount on tax under $100; 2% on tax over $100 if filed on time |
How to File & Pay South Carolina Sales Tax on MyDORWAY
Step 1: Log In to MyDORWAY
- Navigate to the official portal: mydorway.dor.sc.gov.
- Enter your registered Username and Password.
- Enter the two-factor authentication security code sent to your mobile phone or email.
Step 2: Access Your Sales Tax Account
- On your account summary dashboard, find your Sales Tax Account (File Number).
- Click on “File, Pay, or View Returns”.
- Select the period you are reporting (e.g., prior month or quarter) and click “File Return” (Form ST-3).
Step 3: Enter Gross Sales & County Breakdowns
- Enter your total Gross Proceeds of Sales during the filing window.
- Enter any legal deductions (wholesale sales, sales of unprepared food, government exemptions, out-of-state deliveries).
- The system will calculate net taxable sales for the 6% state tax.
- Complete Schedule S to report sales allocated to specific South Carolina counties subject to local option taxes (e.g., Charleston, Richland, Greenville, Horry).
- Review the calculated tax. If you are filing on or before the 20th, MyDORWAY will automatically compute and deduct your Timely Filing Taxpayer Discount.
Step 4: Authorize Electronic Payment
- Choose your payment method:
- Checking / Savings Account (ACH Debit): 100% fee-free electronic withdrawal.
- Credit / Debit Card: Processed with standard payment processing convenience fee.
- Review your filing summary and click “Submit”.
- Save or print the MyDORWAY Submission Confirmation Number for your CPA and business tax records.
How to Make a Quick Payment (Without Logging In)
If you need to make a one-time bill payment, estimate payment, or return payment without signing into an account:
- Visit mydorway.dor.sc.gov and select “Make a Payment” from the home screen.
- Choose “Pay with DORWAY”.
- Enter your SC Business Tax File Number, FEIN, or SSN, select your tax type (Sales Tax), enter the amount, and submit your payment.
Penalties for Late Filing & Non-Compliance
- Late Filing Penalty: 5% of the tax due for each month the return is late (maximum 25%).
- Late Payment Penalty: 0.5% per month on unpaid balances (maximum 25%).
- Forfeiture of Discount: Late returns immediately forfeit the timely filing taxpayer discount.
South Carolina Department of Revenue Directory
- SCDOR Business Tax Customer Support: 1-844-898-8542 (1-844-898-8KID) (Mon–Fri 8:30 AM – 4:45 PM EST)
- MyDORWAY Technical Helpdesk: 1-844-898-8542
- Official Department Portal: dor.sc.gov
- Headquarters Address:
South Carolina Department of Revenue
300A Outlet Pointe Blvd
Columbia, SC 29210
Frequently Asked Questions (FAQ)
Do I need to file a return if I had no taxable sales this month?
Yes. If you hold an active South Carolina retail license, you must file a “Zero Return” on MyDORWAY for every period until your license is officially closed to avoid non-filing penalties and automated assessments.
How do I close my South Carolina retail sales tax license?
Log into MyDORWAY, select your Sales Tax Account, click “Close Account / Cease Business”, enter your final date of business operations, file your final return, and remit any remaining tax balance.
Related State Tax Guides:
Disclaimer: BillPayment.guide is an independent educational portal and is not affiliated with, endorsed by, or operated by the South Carolina Department of Revenue. Consult a licensed South Carolina CPA for professional tax guidance.
Anisur Rahman brings over 17 years of experience at the intersection of complex technology and digital strategy to BillPayment.guide. Active in the digital space since 2009, Anisur uses his deep industry insights to break down financial technologies, secure online payment methods, and digital platforms. His actionable guides help readers navigate the fast-paced digital economy and manage their online transactions with confidence.
