The electronic mandate for Solid Waste Tax is one of several South Carolina electronic mandates. Others include:
All taxpayers who file this tax must file and pay electronically:
• Aviation Fuel Tax and Rental Fee Surcharge (going into effect throughout 2020. Affected taxpayers will receive letter with information.
• Solid Waste Tax (effective March 1, 2020)
• 911 User Fee, Motor Fuel Taxes, Beer Wholesalers, Liquor Wholesalers, Wine Wholesalers (already in effect)
Taxpayers whose state tax liability is $15,000 or more per filing period must file and pay electronically:
• Airline Tax, Carline Tax, Corporate Tax, Fiduciary Tax, Miscellaneous Taxes, Partnership, Sales Tax, including Accommodations Tax, Use Tax, and Local Sales Taxes (already in effect)
Taxpayers who withhold $15,000 or more per quarter or who make 24 or more withholding payments in a year must file and pay electronically:
• Withholding Tax (already in effect)
Learn more about electronic mandates at dor.sc.gov/biz-services.
Preparers who file 100 or more returns for a tax period for the same year are required to file electronically according to South Carolina Code Section 12-54-250. Learn more about this electronic mandate for preparers online.