Business Personal Property


There are two types of Business Personal Property Returns:

  1. Business Personal Property Return PT-100 (State of SC)
    You file this form through the Department Of Revenue. This form pertains to all businesses other than manufacturing to include rentals etc., see below for a complete list. Please note for this type of return, any business which opens after the end of the accounting period must file an initial return as of December 31st with the return being due the last day of April. After the initial return, businesses are required to file on or before the last day of the fourth month after the close of the accounting period regularly employed by the taxpayer, for income tax purposes. Contact number 803-898-5222. You may also call the Auditor's Office at 864-638-4158 for general questions.
  2. Business Personal Property Return PT-300 (State of SC)
    You file this form through the Department Of Revenue. This form pertains to manufacturing facilities and those listed below under State Return – PT – 300. Contact number (803) 898-5222.

Appealing Period:
Claims for credits or refunds must be filed within three years from the time the return was filed, or two years from when the tax was due, whichever is later

When a business fails to file a return by the due date it can result in late fees and penalties.

Who Files What Return?

All businesses located in Oconee County, South Carolina file their Business Personal Property Return to the South Carolina Department of Revenue. We have partnered with them to accept all returns, beginning tax year 2016. Call 803-898-5222 for any questions.

Business Structures - Manufacturers

(State Return - PT-300)
  • Corporate Headquarters
  • Distribution Facilities
  • Fee in Lieu of Tax Properties
  • Leased Utilities Leased
  • Mining Organizations
  • Research & Development Facilities
  • Transportation for Hire

Business Structures - Not Manufacturing

(State Return - PT-100)
  • Apparel and Accessory Stores
  • Auto Dealers and Gas Stations
  • Banking Institutions
  • Combination of Real Estate, Insurance, Loans, Law Offices
  • Credit Agencies other than Banks
  • Durable Goods
  • Eating and Drinking Establishments
  • Educational Services
  • Food Stores
  • Furniture/Home Furnishing Stores
  • Hardware/Garden Supply Stores
  • Health Services
  • Hotels, Rooming Houses, Camps, and other Lodging Places
  • Insurance Agents, Brokers, and Service
  • Legal Services
  • Membership Organizations
  • Miscellaneous Retail or basically any business that has a sales tax license
  • Mobile Home Dealers
  • Museums, Art Galleries, Botanical and Zoological Gardens
  • Non Durable Goods
  • Private Households - (Rental Property)
  • Real Estate Companies/Agents
  • Retail Trades (Division G)
  • Security & Commodity Brokers, Dealers, Exchanges, and Services
For a complete list of NCIS codes and filing please see the SC DOR information on their website. For more information please call 864-638-4158.

Our Mission

It is the mission of Oconee County to provide our current and future citizens and visitors quality services while protecting our communities, heritage, environment and natural resources, in an ever-changing world.

Vision

Oconee County – A diverse, growing, safe, vibrant community guided by rural traditions and shaped by natural beauty; where employment, education and recreation offer a rich quality of life for all generations, both today and tomorrow.

Contact

This email address is being protected from spambots. You need JavaScript enabled to view it.
864.638.4244
864.638.4246
415 S. Pine St.
Walhalla, SC 29691