Locations that use solvents are required to do the following:

• Obtain a Dry Cleaning Facility Fee account to file their annual return (L-2093R) and payments electronically on MyDORWAY​ by October 1 of each year​.
  • ​The L-2093R return requires the solvent supplier's name and the type of chemical purchased
  • The annual fee is based on the number of employees at the location (dry cleaners have the option to pay the annual fee quarterly):
    Example: Up to four employees - $750 annually; 5-10 employees - $1500 annually; 11+ employees - $2250 annually
• Join the Dry Cleaning Restoration Fund​
• Obtain a certificate of registration from the SCDOR

Dry Cleaning Surcharge

​An environmental surcharge is imposed upon every owner or operator of a retail drycleaning facility or a dry drop-off facility (SC Code Section 44-56-450).

Dry Cleaning Surcharge accounts are required to submit their Dry Cleaning Surcharge Return (ST-429) and payment electronically on MyDORWAY, by the 20th day of the month following the period covered.

• You must file your Dry Cleaning Surcharge Return monthly, unless approved to file quarterly or annually by the SCDOR.
• You must file a Dry Cleaning Surcharge Return for each filing period even if you have no tax liability for the period.
• Dry Cleaning Surcharge rate: 1% of the gross proceeds of sales of laundering and drycleaning services

You will need the following information for the filing period:

• Your file number, Federal Employer ID Number (FEIN), and South Carolina ID (SID)
• Gross proceeds of sales

Exempt from this surcharge are:

• drycleaning facilities that possess a drycleaning facility exemption certificate issued pursuant to SC Code Section 44-56-425
• dry drop-off facilities exempt pursuant to SC Code Section 44-56-425(D)
• wholesale sales of drycleaning services provided to another drycleaning facility or a dry drop-off facility

Solvent Surcharge

A wholesaler solvent supply facility that supplies or sales solvent in South Carolina is required to obtain a Solvent Surcharge account.

• Solvent Surcharge accounts are required to submit their monthly Solvent Surcharge Return (ST-397) and payments monthly electronically on MyDORWAY​, by the 20th day of the month following the period covered.
• You must file a Solvent Surcharge Return for each filing period even if you have no tax liability for the period.
• You will need the following information for the filing period:
  • Your File number, Federal Employer ID Number (FEIN), and South Carolina ID (SID)
  • Number of gallons of Halogenated dry cleaning fluid sold or produced in South Carolina
  • Number of gallons of nonhalogenated dry cleaning fluid sold or produced in South Carolina
• Solvent Surcharge tax rates are:
  • ​Halogenated dry cleaning fluid: $10.00 per gallon
  • Nonhalogenated dry cleaning fluid: $2.00 per gallon

Questions? Email RegistrationForTaxes@dor.sc.gov​

Wholesale

Wholesale establishments operate (or have operated), in whole or in part, for the purpose of cleaning clothing and other fabrics for other dry-cleaning facilities or dry drop-off facilities.

How to file and pay

Dry cleaning facilities must file and pay electronically on MyDORWAY​.​​

​​Nee​​d more help​​​?

Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are​ open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office.​ See class dates ​and register now >​​​

​​Our YouTube channel​ has videos to show you how to file and pay Sales Tax on MyDORWAY​​​ ​... and much more!