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                       State Sales, Use, & 

                  Maximum Tax Return

WHAT’S NEW 

FOR MAX TAX? 
Effective December 1, 2023: this return 
  must be filed and paid electronically. 
  Visit dor.sc.gov/MyDORWAY to learn more 
  and get started.
Some Items, includinggolf carts, ATVs,UTVs , 
  and dirt bikes are now subject to Max Tax. 
  Visit dor.sc.gov/max-tax to learn more.

        Manage your tax accounts online for FREE!

                              Fast. Easy. Secure. 

        File Electronically                       Why you should use MyDORWAY

Faster & easier than a paper return             Make ACH debit or credit card 
Stay up to date on tax rate changes               payments with no convenience fees
Additional $100 discount per year               Automatic calculations reduce errors
Receive immediate confirmation                  24/7 account access
  for transactions                                Option to schedule payments

                              Ready to sign up for MyDORWAY?
                       Visit MyDORWAY.dor.sc.gov to get started.

You’ll need your FEIN or SSN, License Number, and a Letter ID or copy of your last return.
                       Tutorials are available at dor.sc.gov/MyDORWAY

Want more information about Max Tax? Visit dor.sc.gov/max-tax



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                                                                                                           State Sales, Use, andDĂdžŝŵƵŵ Tax | ST-ϰϱϱ
                                                                                                           ZĞǀŝƐĞĚ ϭϬͬϮϯͬϮϬϮϯ
                                                                                                           &ŝůĞ ŽŶůŝŶĞ Ăƚ MyDORWAY.dor.sc.gov

dĂdžƉĂLJĞƌƐ ĂƌĞ ƌĞƋƵŝƌĞĚ ƚŽ ĨŝůĞ ĂŶĚ ƉĂLJ ƚŚĞŝƌ DĂdžŝŵƵŵ ;DĂdžͿ dĂdž ZĞƚƵƌŶ ĞůĞĐƚƌŽŶŝĐĂůůLJ͘ &ŝůĞ ĂŶĚ  
ƉĂLJ ŽŶ DLJ KZt z͘ĚŽƌ͘ƐĐ͘ŐŽǀ͕ ŽƵƌ ƐĞĐƵƌĞ ŽŶůŝŶĞ ƚĂdž ƉŽƌƚĂů͘  ƌĞĂƚĞ Ă DLJ KZt z ĂĐĐŽƵŶƚ Žƌ  
ůŽŐŝŶ ƚŽ ŐĞƚ ƐƚĂƌƚĞĚ͘ /Ĩ LJŽƵ ĚŽ ŶŽƚ ĨŝůĞ ĂŶĚ ƉĂLJ ĞůĞĐƚƌŽŶŝĐĂůůLJ͕ you ǁŝůů ƌĞĐĞŝǀĞ Ă ƉĞŶĂůƚLJ͘ dŚŝƐ   
ĞůĞĐƚƌŽŶŝĐ ŵĂŶĚĂƚĞ ǁĞŶƚ ŝŶƚŽ ĞĨĨĞĐƚ ŽŶ ϭϮͬϭͬϮϬϮϯ͘

dŚŝƐ ĚŽĐƵŵĞŶƚ ƉƌŽǀŝĚĞƐ ŐĞŶĞƌĂů ŝŶĨŽƌŵĂƚŝŽŶ ĂďŽƵƚ ƚŚĞ DĂdž dĂdž ZĞƚƵƌŶ͘

t,K E   ^ dK &/>  
ͻ  ŶLJŽŶĞ ƐĞůůŝŶŐ ŝƚĞŵƐ  ƐƵďũĞĐƚ ƚŽ DĂdž dĂdž͘ &Žƌ ŝŶĨŽƌŵĂƚŝŽŶ ŽŶ ŝƚĞŵƐ ƚŚĂƚ ƋƵĂůŝĨLJ͕ ǀŝƐŝƚ ĚŽƌ͘ƐĐ͘ŐŽǀͬŵĂdžƚĂdž͘

t, E dK &/> 
v                 ƵĞ ĚĂƚĞ͗ dŚĞ DĂdž dĂdž ZĞƚƵƌŶ ĂŶĚ ƉĂLJŵĞŶƚ ĂƌĞ ĚƵĞ ďLJ ƚŚĞ ϮϬƚŚ ĚĂLJ ŽĨ ƚŚĞ ŵŽŶƚŚ ĨŽůůŽǁŝŶŐ ƚŚĞ ƉĞƌŝŽĚ ĐŽǀĞƌĞĚ ďLJ ƚŚĞ ƌĞƚƵƌŶ͘   
           ;&Žƌ ĞdžĂŵƉůĞ͕ LJŽƵƌ :ĂŶƵĂƌLJ ƌĞƚƵƌŶ ŝƐ ĚƵĞ ďLJ &ĞďƌƵĂƌLJ ϮϬ͘Ϳ          
v   &ƌĞƋƵĞŶĐLJ͗ EĞǁ DĂdž dĂdž ĂĐĐŽƵŶƚƐ ŵƵƐƚ ĨŝůĞ ƌĞƚƵƌŶƐ ŵŽŶƚŚůLJ͘ YƵĂƌƚĞƌůLJ ĂŶĚ ĂŶŶƵĂů ĨŝůŝŶŐ ĨƌĞƋƵĞŶĐŝĞƐ ŵƵƐƚ ďĞ ĂƉƉƌŽǀĞĚ ŝŶ ǁƌŝƚŝŶŐ
                      ďLJ ƚŚĞ ^  KZ͘
v                     zŽƵ ŵƵƐƚ ĨŝůĞ Ă DĂdž dĂdž ZĞƚƵƌŶ ĨŽƌ ĞĂĐŚ ĨŝůŝŶŐ ƉĞƌŝŽĚ ĞǀĞŶ ŝĨ LJŽƵ ŚĂǀĞ ŶŽ ƚĂdž ůŝĂďŝůŝƚLJ ĨŽƌ ƚŚĞ ƉĞƌŝŽĚ͘

t, d zKh t/>> E    t, E zKh &/>  
zŽƵ ǁŝůů ŶĞĞĚ ƚŚĞ ĨŽůůŽǁŝŶŐ ŝŶĨŽƌŵĂƚŝŽŶ ĨŽƌ ƚŚĞ ĨŝůŝŶŐ ƉĞƌŝŽĚ͗
v                zŽƵƌ ZĞƚĂŝů >ŝĐĞŶƐĞ ŶƵŵďĞƌ͕ &ĞĚĞƌĂů  ŵƉůŽLJĞƌ /  EƵŵďĞƌ ;& /EͿ͕ ĂŶĚ ^ŽƵƚŚ  ĂƌŽůŝŶĂ /  ;^/ Ϳ 
v                dŽƚĂů ƐĂůĞƐ ƌĞƉŽƌƚĞĚ ƚŽ ƚŚĞ ^   ĞƉĂƌƚŵĞŶƚ ŽĨ DŽƚŽƌ sĞŚŝĐůĞƐ ;^  DsͿ
v                dŚĞ ƐĂůĞƐ ƉƌŝĐĞ ĂŶĚ ƚLJƉĞ ŽĨ ĞĂĐŚ ŝƚĞŵ ƐŽůĚ ƚŚĂƚ ŝƐ ƐƵďũĞĐƚ ƚŽ DĂdž dĂdžͬ/D& ďƵƚ ǁĂƐ ŶŽƚ ƉĂŝĚ ƚŽ ^  Ds
v                'ƌŽƐƐ ƉƌŽĐĞĞĚƐ ŽĨ ƌĞƚĂŝů ƐĂůĞƐ͕ ƌĞŶƚĂůƐ͕ ĂŶĚ ǁŝƚŚĚƌĂǁĂůƐ ĨŽƌ ŽǁŶ ƵƐĞ
v                KƵƚͲŽĨͲƐƚĂƚĞ ƉƵƌĐŚĂƐĞƐ ƐƵďũĞĐƚ ƚŽ ƚĂdž
v                 ůůŽǁĂďůĞ ĚĞĚƵĐƚŝŽŶƐ
v                >ŽĐĂů ƚĂdž ŝŶĨŽƌŵĂƚŝŽŶ
                 P                      ůů ĐŽƵŶƚŝĞƐ ĂŶĚ ŵƵŶŝĐŝƉĂůŝƚŝĞƐ ;ŝĨ ĂƉƉůŝĐĂďůĞͿ ƚŚĂƚ LJŽƵƌ ďƵƐŝŶĞƐƐ ĚĞůŝǀĞƌƐ ƚŽ
                 P  dŚĞ ĐŽƵŶƚLJ ĂŶĚ ŵƵŶŝĐŝƉĂůŝƚLJ ;ŝĨ ĂƉƉůŝĐĂďůĞͿ ǁŚĞƌĞ LJŽƵƌ ďƵƐŝŶĞƐƐ ŝƐ ůŽĐĂƚĞĚ

d yW z ZΖ^  /^ KhEd 
v                dĂdžƉĂLJĞƌƐ ŵĂLJ ĐůĂŝŵ Ă ĚŝƐĐŽƵŶƚ ĨŽƌ ĨŝůŝŶŐ ƚŚĞŝƌ DĂdž dĂdž ZĞƚƵƌŶ ĂŶĚ ƉĂLJŝŶŐ ƚŚĞ ĨƵůů ĂŵŽƵŶƚ ĚƵĞ ďLJ ƚŚĞ ĚƵĞ ĚĂƚĞ͘
                 P                     /Ĩ LJŽƵƌ ƚŽƚĂů ƚĂdž ůŝĂďŝůŝƚLJ ŝƐ ůĞƐƐ ƚŚĂŶ ΨϭϬϬ͕ ƚŚĞ ĚŝƐĐŽƵŶƚ ƌĂƚĞ ŝƐ 3%.
                 P                     /Ĩ LJŽƵƌ ƚŽƚĂů ƚĂdž ůŝĂďŝůŝƚLJ ŝƐ ΨϭϬϬ Žƌ ŵŽƌĞ͕ ƚŚĞ ĚŝƐĐŽƵŶƚ ƌĂƚĞ ŝƐ Ϯй͘
v                 ŝƐĐŽƵŶƚƐ ĂƌĞ ŶŽƚ ĂůůŽǁĞĚ ƚŽ ĞdžĐĞĞĚ Ψϯ͕ϭϬϬ ƉĞƌ ƚĂdžƉĂLJĞƌ ĨŽƌ Ăůů ůŽĐĂƚŝŽŶƐ ĚƵƌŝŶŐ ƚŚĞ ĨŝƐĐĂů LJĞĂƌ ;ƌĞƚƵƌŶƐ ĨŽƌ :ƵŶĞ ƚŚƌŽƵŐŚ DĂLJ͕
                 ǁŚŝĐŚ ĂƌĞ ĨŝůĞĚ :ƵůLJ ƚŚƌŽƵŐŚ :ƵŶĞͿ͘

Yh ^d/KE^͍ t ΖZ  , Z  dK , >W
               ^ĂůĞƐdĂdžΛĚŽƌ͘ƐĐ͘ŐŽǀ
               Find tutorials and instructions for using MyDORWAY at dor.sc.gov/MyDORWAY
               >ĞĂƌŶ ŵŽƌĞ ĂďŽƵƚ DĂdž dĂdž Ăƚ ĚŽƌ͘ƐĐ͘ŐŽǀͬŵĂdžƚĂdž
               >ĞĂƌŶ ŵŽƌĞ ĂďŽƵƚ ŝƚĞŵƐ ƐƵďũĞĐƚ ƚŽ DĂdž dĂdž ĞĨĨĞĐƚŝǀĞ  Ɖƌŝů Ϯϲ͕ ϮϬϮϯ ďLJ ƌĞĂĚŝŶŐ ZĞǀĞŶƵĞ ZƵůŝŶŐ ϮϯͲϯ͕ ĂǀĂŝůĂďůĞ Ăƚ 
                 ĚŽƌ͘ƐĐ͘ŐŽǀͬƉŽůŝĐLJ͘

                                                                                                                                                    ĚŽƌ͘ƐĐ͘ŐŽǀ ͮ ϭ






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