Business Personal Property is the furniture, fixtures and equipment used to operate your business. Basically if you file a Schedule C (Sole Proprietor), or a corporation tax return for income tax purposes, then a Business Property Tax Return applies.

There are three types of Business Personal Property Returns:

1. Business Personal Property Return Form (Oconee County Auditor)
You file this return through County Auditor’s Office. This form pertains to businesses tied to professional or service type businesses. The taxpayer must file a return on or before April 30 of each year you own the business. Contact number (864) 638-4158.

2. Business Personal Property Return PT-100 (State of SC)
You file this form through the Department Of Revenue. This form pertains to businesses collecting sales tax or miscellaneous retail. 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.

3. 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.
When a business fails to file a return by the due date it can result in late fees and penalties.

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

To determine what category you must file under, check the lists below

COUNTY RETURN
Banking Institutions
Credit Agencies other than Banks
Security & Commodity Brokers, Dealers, Exchanges, and Services
Insurance Agents, Brokers, and Service
Real Estate Companies/Agents
Combination of Real Estate, Insurance, Loans, Law Offices
Hotels, Rooming Houses, Camps, and other Lodging Places
Health Services
Legal Services
Educational Services
Social Services
Museums, Art Galleries, Botanical and Zoological Gardens
Membership Organizations
Private Households - (Rental Property) 
Miscellaneous Services


STATE RETURN - PT-100
Wholesale Trade Companies (Division F)
Durable Goods
Non Durable Goods
Retail Trades (Division G)
Hardware/Garden Supply Stores
Mobile Homes Dealers
Food Stores
Auto Dealers and Gas Stations
Apparel and Accessory Stores
Furniture/Home Furnishing Stores
Eating and Drinking Establishments
Miscellaneous Retail or basically any business that has a sales tax license

STATE RETURN - PT-300
Manufacturers
Mining Organizations
Corporate Headquarters
Distribution Facilities
Research & Development Facilities
Leased Utilities
Leased Transportation for Hire
Fee in Lieu of Tax Properties

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.