SC Department of Revenue



Taxpayers are allowed a discount for filing returns and paying taxes timely.

  • For taxes less than $100, you may take a 3% discount.

  • For taxes of $100 or more, your discount is 2%.

The maximum discount allowed per taxpayer (all locations included) during the fiscal year is $3,000.

Nonresident retailers not required by law to collect South Carolina sales tax, but who voluntarily register to do so, are allowed a maximum discount of $10,000 each fiscal year. 

But before you take this discount you must have preapproval from the SCDOR.  This request must be submitted in written form.

In calculating the maximum discount, begin with the June return filed in July and end with the May return filed in June.


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