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If you are a nonresident of South Carolina, use your 2021 SC1040 and Schedule NR as a basis to calculate the modified South Carolina taxable income to enter on line 3 of the worksheet. Forms are available at dor.sc.gov/forms.
Admissions Tax must be collected by all places of amusement when an admission fee has been charged. The tax is 5% of the paid admissions. If you operate a place of amusement, you must obtain an Admissions Tax License. There is no charge for the license.
To find the Center nearest to you, visit IRS.gov and click on \u201cHelp & Resources\u201d and then \u201cContact Your Local IRS Office.\u201d Select your state for a list of offices, as well as a list of services available at each office.
All restaurants, bars, lounges, and private clubs serving food and/or alcohol are required to pay this tax. These funds must be used for tourism-related activities and improvements.
The South Carolina Secretary of State doesn't have any requirements for an annual report, but businesses must file annual returns with the Department of Revenue. If these filings become delinquent, the Secretary of State could dissolve your company.
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A CL-1 Form must be included with the Articles of Incorporation. You must submit a total payment of $135 which includes the $25 fee for the CL-1 Form. CL-1 The Initial Annual Report of Corporations. This form is filed with the South Carolina Department of Revenue. $25.00.
Are tax forms available at my local Post Office®? No, Post Offices do not have tax forms available for customers. However, you can view, download, and print specific tax forms and publications at the "Forms, Instructions & Publications" page of the IRS website. You may also acquire tax forms through the mail.
In South Carolina, short-term rentals are subject to state and local sales tax and accommodations tax and may be subject to other local taxes.
If you qualify for a paper copy of a tax form based on these criteria, you can email your paper form request to forms@dor.sc.gov or call 1-844-898-8542 to speak to a representative. You will need to provide your name, address, and the form you are requesting.
\u200bIf the cleaning fee is required for each rental of the property, you will charge the 7% Accommodations Tax plus any applicable local tax. If the cleaning fee is optional you will charge the 6% Sales Tax rate, plus applicable local tax.

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