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                                                    TAX YEAR             2026                                PT-300 
                                                    STATE OF SOUTH CAROLINA                                  (Rev. 7/31/24) 
  dor.sc.gov                                        PROPERTY RETURN                                                         7012
    SID Suffix                                                           County
   Return Filing Status: (check one)
     1 Initial         2 Annual           3 Amended      4 Final          5 Return due to change in accounting closing period

 Owner name and mailing address (must be completed)                      Save time & paper!  
                                                                         File online for free at MyDORWAY.dor.gov
                                                                         Mail to:  
                                                                         SCDOR, Manufacturing Section Columbia, SC 29214-0302
     Check here if this is a new address                                 Email to:  
                                                                         Manufacturing.Propertytax@dor.sc.gov
  Section A: Account information
 1. FEIN                           SSN                           2. Account Closing date                                    (MM/YYYY)
 3. Property location                                                Start up date                           (MM/DD/YYYY)
                                                                 4. Type of ownership
 Street address                                                           Sole proprietor (one owner)
                                                                          Partnership (two or more owners, other than LLP's)
 City                               State           ZIP                   LLC/LLP filing as:  Corporation  Partnership       Single Member
 5. Contact person                                                        South Carolina Corporation
                                                                         Date incorporated
 6. Contact phone                                                         Foreign Corporation
                                                                          State and date incorporated
 7. Contact email
                                                                          Other (explain) 
 8. Name used to file Income Tax return

 Section B: Names of Business Owner, General Partners, Officers, or Members (complete if box was checked above for Partnership or LLC)
      FEIN/SSN                      Name, title                                  Home address                               % Ownership

   Section C: Schedule Summary (Enter total gross cost below from Plant/Operation Schedules A through F, S and T.)
    Schedule          Schedule                          Plant/Operation name                                                Total  
      letter          number                                                                                                gross cost
*

                                    *YOU MUST ATTACH ALL APPROPRIATE SCHEDULES
    Additional Schedules (check if the following schedules are attached.)
                      Schedule X: Improvement Schedule
                      Schedule Z: Lease Schedule
                                    See page 2 for the required signature and ownership changes.

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                                                                                                               Page 2

 Section D: Associated Leases: Schedule Z Required

 Section E: Ownership Changes
See application for exemption below.
     Facility sold to:                                                             FEIN/SSN
Street address
City                                        State          ZIP                     Phone number (             )
Date of sale           Contact person                                 Contact person email

     Facility purchased from:                                                      FEIN/SSN
Street address
City                                        State          ZIP                     Phone number (             )
Date of sale           Contact person                                 Contact person email

Application for partial or five-year exemption and/or property value exemption 
When you file a PT-300 on time and with all relevant schedules, it is considered the application for the partial exemption under SC 
Code Sections 12-37-220(A)(7), (A)(8), (B)(32), (B)(34) and the property value exemption under SC Code Section 12-37-220(B)(52)(a). 
Change In Ownership:   If you purchase an existing facility, you must also get approval for exemption from the local county for a five-
year  partial  exemption  in  accordance  with  SC  Code  Section  12-37-220(C).  You  must  submit  a  PT-444,  Manufacturers  Exemptions 
Extended  To  Unrelated  Purchaser, within  three  years  of  filing  a  PT-300  on  time  for  the  filing  of  an  application  for  exemption.  The 
PT-444 is available at dor.sc.gov/forms.  
No Change In Ownership: Owners of existing facilities that have not been purchased within this reporting period are not required to 
obtain approval from the local county governing body.
Application for special assessment of warehousing (PT-465) 
To request a special assessment of warehousing, you must file a PT-465, Warehousing & Wholesale Distribution Facilities of 
Manufacturers, with the SCDOR by July 1 of the tax year for which you are requesting the special classification. See SC Code Section 
12-43-220 (a)(4) and the PT-465 for qualifications and application procedures.
Section 12-54-44(B)(1) - A person who willfully attempts in any manner to evade or defeat a tax or property assessment imposed by a 
title administered by the department or the payment of that tax or property assessment, in addition to other penalties provided by law, is 
guilty of a felony and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than five years, or 
both, together with the cost of prosecution.
Under penalty of law, I certify that this return, including any accompanying schedules and statements, is correct, true, and complete to 
the best of my knowledge.

                       Print taxpayer name                                         Print preparer name (Not Company)  

                       Taxpayer signature                                          Preparer signature

                       Taxpayer email                                              Preparer email

     Date                           Phone number                              Date                            Phone number 
All returns must be signed and dated by the preparer and the taxpayer or an officer of the company. 

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