You can only file a claim for a refund within three years of the date you submitted the original return.

To request a refund online:

1. ​Log in to MyDORWAY ​and select the Accounts tab.
2. Scroll to your Sales Tax account and select More Account Options.
3. Select File a Claim for Refund​.
4. Enter the filing period, refund amount, contact information, and attach any relevant documentation.
5. We recommend choosing direct deposit to receive your refund. You also have the option to choose paper check.
6. Review the summary, then click Submit.

To request a refund by mail:

Print and mail the completed Sales & Use Tax Refund Claim (ST-14) to the address on the form, along with the following required supporting documents, if applicable:

• Copy of exempt or resale certificate relevant to this claim for refund
• Amended returns by period initially reported
• Copies of invoices and credit memos relevant to the request​
• Additional information may be requested once your refund request is reviewed.

Who can request a refund?

For Sales Tax:

• Sellers must request the refund.
• Purchasers may request a refund as long as they have an Assignment of Rights to a Sales Tax Refund (ST-16​) from the seller.

For ​Use Tax:

• Purchasers must request the refund.

Withholding agents must request a refund on their quarterly withholding return (original or amended).

The SCDOR will only issue a Withholding Tax refund if the withholding is overpaid due to a math error or incorrect payment above the amount withheld from the employees.

• Overpayments will be refunded to the withholding agent if claimed prior to the original W-2 (or 1099) forms being issued.
• Withholding agents cannot receive a refund if W-2c forms (corrected W-2 forms) have been issued that decrease the amount of state tax withheld.

Visit our Withholding FAQ & Refund Procedures page to learn more.

You can file an amended return on MyDORWAY.

• Log in to MyDORWAY.
• On the Accounts tab, find the Withholding Tax account that needs an amended return.
• Select View Returns and Periods.
• On the next screen, scroll to the return you need to amend and click View or Amend Return.
• Once your return is pulled up, click Amend, located in the top right corner of the screen.

To apply for a Motor Fuel refund:

• Log in to MyDORWAY.
• On the Accounts tab, find the Motor Fuel Tax account that will need the refund.
• Select More Account Options.
• Select the specific refund you are applying for in the Motor Fuel Refunds section.

You must submit an invoice showing the purchaser’s name, and the purchaser’s name on the invoice must be the same as the name on the refund application. ​​

For more detailed instructions about Motor Fuel Refunds, see Refunds & Exemptions.

A taxpayer can request a refund for exempt items by filing an amended return. You can only file a claim for a refund within three years of the date you submitted the original return.

File an amended return to receive a refund. 

If needed, you can file an amended return on MyDORWAY. To file an amended return:

1. Log in to MyDORWAY.
2. On the Accounts tab, find the tax account that needs an amended return.
3. Select View Returns and Periods.
4. On the next screen, scroll to the return you need to amend and click View or Amend Return.
5. Once your return is pulled up, click Amend, located in the top right corner of the screen. 

You must provide documentation (alcohol sales journals, register tape, etc.) to substantiate the amended figures. You can attach this documentation to the amended return in MyDORWAY.

We will adjust the original return after receiving your amended return and required documentation. If the amended return results in an overpayment, the SCDOR will issue it in the form of a paper check. 

Do not take a credit on future returns.

A taxpayer can submit an amended OTP return that may result in a refund. You can only file a claim for a refund within three years of the date you submitted the original return.

Since no return will be filed with respect to payment of the Cigarette Tax (an informational report will instead be filed), claims for refund must be filed within two years from the dates the tax stamps were purchased.

File an amended return to receive a refund. 

If needed, you can file an amended return on MyDORWAY. To file an amended return:

1. Log in to MyDORWAY.
2. On the Accounts tab, find the tax account that needs an amended return.
3. Select View Returns and Periods.
4. On the next screen, scroll to the return you need to amend and click View or Amend Return.
5. Once your return is pulled up, click Amend, located in the top right corner of the screen. 

You must provide documentation to substantiate the amended figures. You can attach this documentation to the amended return in MyDORWAY.

We will adjust the original return after receiving your amended return and required documentation. If the amended return results in an overpayment, the SCDOR will issue it in the form of a paper check. 

Do not take a credit on future returns.

Refunds returned to the manufacturer

Use the forms below to claim a refund for product returned to the manufacturer: 

• Refund Application for Cigarette Tax Stamps (L-1020)
• Other Tobacco Products (OTP) Tax Refund (L-1030)

You may be able to request a refund for other business taxes not listed above. Check the tax return you would like to request a refund for on MyDORWAY to see if there is an option to submit your request.

Otherwise, you must contact us directly:

Contact us online:

1. Log in to MyDORWAY.
2. Select the More tab.
3. Under the Correspondence section, select Send the SCDOR a Message.
4. When sending your refund request, provide all applicable information:
   • Period covered
   • Reason for the refund request

Request a refund by mail:

1. Include all necessary documentation:
   • Amended return
   • Period covered
   • Reason for the refund request
2. Send your refund request to the mailing address for the relevant tax account. Choose the tax type from our Tax Index for mailing addresses and contact information.