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Official Website for Oconee County

Business Personal Property Frequently Asked Questions

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.
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

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 1-803-898-5222 for any questions.

STATE RETURN - PT-100 ALL BUSINESS STRUCTURES THAT ARE NOT MANUFACTURING

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

Social Services Wholesale Trade Companies (Division F)

STATE RETURN - PT-300 Manufacturers

Corporate Headquarters
Distribution Facilities
Fee in Lieu of Tax Properties
Leased Utilities Leased
Mining Organizations
Research & Development Facilities
Transportation for Hire


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.


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