Special Notice

To Taxpayers that File and Pay Sales and Use Tax Electronically

July 1, 2002

Effective July 1, 2002, HB 4337 increased the discount amount a taxpayer is allowed for timely filing and paying their sales and use tax electronically. The discount for timely filing and payment of tax has been increased from three thousand dollars to three thousand one hundred dollars per fiscal year. 

It is important to remember this discount is provided during the State’s fiscal year, which covers periods July 1(June return) through June 30(May return).  The discount is accumulated for timely filing and paying taxes due by a taxpayer for all locations.  The three thousand one hundred dollar discount includes the total discounts for sales/use, local, accommodations, and aviation taxes.

In order to receive notification of Sales and Use Tax law changes, we invite you to sign up for the Sales and Use tax Listserv by visiting our web site at www.sctax.org.  You will find the Sales Listserve under the Section “What’s New”.

If you have questions concerning this matter, you may contact us at (803) 898-5310.