South Carolina Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Quarterly (due by 20th day of the month following the end of the quarter), if monthly tax is $100 or less.
• Administration:
  Tax Commission
  Public Assistance
  Columbia Mills Building
  301 Gervais St.
  P.O. Box 125
  Columbia, SC 29214
  Phone: 803-898-5788