Airline | South Carolina Department of Revenue

Airline Property Tax is assessed on airline companies that have regularly scheduled flights in South Carolina.

The tax is based on the fair market value of the airline company's planes as well as the planes' ground time and mileage in South Carolina. Airline companies that have regularly scheduled flights into the state of South Carolina are required to file for Airline Property Tax.

How to file and pay

Taxpayers whose Airline liability is $15,000 or more in a filing period must file and pay all Airline taxes electronically.

Need help?

Phone: 803-898-5222
Fax: 803-896-0151
Email: Airlines@dor.sc.gov

You can file online with MyDORWAY or download a paper form:

File online using MyDORWAY.
- Airline Property taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.
To file by paper based on calendar year operations beginning January 1, 2024 – December 31, 2024, use the Airline Company Annual Report (PT-418). The SCDOR does not mail out this form.
- File for previous years using MyDORWAY.

Due dates

Filing - April 30

A 10% penalty will be added to the tax amount due if a return is filed after the April 30 due date.

Payment - December 31

There is no payment due at the time of filing a PT-418. A bill will be mailed to you at the end of September or beginning of October. The payment is due by December 31.

Amended returns

An amended return may be filed within three years from the date the original return was filed or due to be filed, whichever is later. A letter of explanation and any supporting documentation should be attached to the amended return for review.

Need to close your business tax account?
You can close your account on MyDORWAY. Once you've logged in, click More, then select Close a Tax Account, located under the Access section.
If filing by paper, check the box labeled Final on the return.

Mailing address:

South Carolina Department of Revenue | Airline | PO Box 125 | Columbia, SC 29214-0715