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South Carolina sales tax notices

Got a letter from the South Carolina Department of Revenue (SCDOR)? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

South Carolina Department of Revenue (SCDOR) (opens in a new tab)

Official notice guide (opens in a new tab)

Disagree with a notice?

If you disagree with a Proposed Assessment, file a written protest with SCDOR online through MyDORWAY, on paper Form C-245 (Protest Pursuant to Revenue Procedures Act), or by letter with the same information. Include a copy of the notice. While a timely protest is pending, SCDOR does not try to collect. If you do not protest in time, SCDOR makes the assessment final and begins collection.

Deadline: 90 days from the date on the Proposed Assessment. If the 90th day falls on a weekend or state holiday, it moves to the next business day.

Source: South Carolina Department of Revenue (SCDOR) (opens in a new tab)

Failure to file

The authority has no return on record for a period it expects one, often because an account is open but filings stopped.

Failure to fileC-293

Estimated Assessment Notice

A proposed assessment based on an estimated return, sent when required returns have not been filed. It lists the steps to resolve it, how to appeal, and what happens if you do nothing.

Why you got it

  • Unfiled sales and use tax returns

What to do

  1. File the missing returns by the due date on the notice so your actual figures are used instead of the estimate
  2. If you disagree with the estimate, file a written protest within 90 days
  3. Pay the tax on your returns, or request a Payment Plan Agreement. If you do nothing, SCDOR will issue a Notice of Assessment (C-133) and then a state tax lien
  4. If you had reasonable cause for filing late, request a penalty waiver in MyDORWAY or on Form C-530. SCDOR does not waive interest

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 90 days from the date of the notice to protest

Source: Liens | SCDOR (opens in a new tab)

Balance due

A bill for tax, penalty, or interest the authority says is unpaid.

Balance dueC-133

Notice of Assessment

Issued when a proposed assessment is not resolved. It shows the outstanding liability and warns that a state tax lien will follow if the balance stays unpaid.

Why you got it

  • A proposed assessment (such as C-293 or C-332) was not paid, protested, or otherwise resolved

What to do

  1. Pay the balance through MyDORWAY, or request a Payment Plan Agreement if you cannot pay in full
  2. Act quickly. SCDOR issues a lien about 30 days after this notice if the balance is still unresolved
  3. You can still request a penalty waiver (MyDORWAY or Form C-530), but once a debt is in collections SCDOR only approves it if you pay the full balance within 30 days. Interest is not waived

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: About 30 days after the notice, a lien is issued if the balance is unresolved

Source: Liens | SCDOR (opens in a new tab)

Assessment

A proposed or final determination of tax owed, sometimes estimated when returns were never filed.

AssessmentC-332

Notice of Proposed Assessment

A proposed assessment for an unpaid balance from a filed return, an estimated return, or an audit. It states what is being assessed, what the finding is based on, and how to protest.

Why you got it

  • Tax on a filed return was not paid
  • An audit or examination found additional tax due

What to do

  1. Check the notice against your filed returns or audit findings
  2. If you disagree, file a protest (MyDORWAY or Form C-245) within 90 days and include a copy of the notice
  3. If you agree, pay the tax and interest by the due date on MyDORWAY, or request a Payment Plan Agreement
  4. If you had reasonable cause, request a penalty waiver in MyDORWAY or on Form C-530 with supporting documents. SCDOR does not waive interest

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 90 days from the date of the notice to protest

Source: Liens | SCDOR (opens in a new tab)

Audit

A request for records or notice that the authority is examining your returns.

AuditAS-5

Audit Appointment Letter

The letter that starts a field audit. It may include a list of documents to send and your auditor's contact information. The audit ends with a Final Audit Packet, which may include a Proposed Notice of Assessment.

Why you got it

  • Differences between your filed returns and information from the IRS, other agencies, or other sources
  • Selection for a routine field audit

What to do

  1. Send the requested documents before the meeting (GoAnywhere or MyDORWAY document upload)
  2. Provide a Power of Attorney and a Statute of Limitations Waiver if they apply
  3. Review the Draft of Audit Findings and respond before the Final Audit Packet is issued
  4. If you disagree with the final findings, protest within 90 days. If you agree, pay or sign Form SC-870 to pay over time, and consider sending a penalty waiver request to the audit contact

Source: Audit Process | SCDOR (opens in a new tab)

Collections

Enforcement on unpaid balances, such as liens, levies, warrants, or referral to a collection agency.

CollectionsW-131-F

Notice of State Tax Lien to Taxpayer

Tells you SCDOR has filed a state tax lien against your real and personal property in South Carolina. The lien is public on the State Tax Lien Registry and blocks selling or refinancing the property.

Why you got it

  • A Notice of Assessment (C-133) balance remained unpaid

What to do

  1. Pay the full amount. Paying is the only way to resolve a lien, and you can pay from the State Tax Lien Registry using the Lien ID
  2. If you cannot pay in full, ask about a Payment Plan Agreement. The lien stays until the debt is paid in full
  3. If you had reasonable cause, you can request a penalty waiver, but SCDOR only approves it for debts in collections if you pay the full balance within 30 days
  4. After full payment, get the State Tax Lien Satisfaction (W-131-S) from the registry. It is updated within 30 days

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: Liens | SCDOR (opens in a new tab)

Collections

Notice of Levy on Intangibles

SCDOR can levy bank accounts, certain investment accounts, and contract payments of a person or business with an unpaid assessment or tax lien. Amounts up to the total owed are sent to SCDOR.

Why you got it

  • An unpaid assessment, a state tax lien, or both

What to do

  1. Contact SCDOR using the details on the Notice of Levy
  2. Pay the balance through MyDORWAY
  3. Keep your mailing address current in MyDORWAY so you receive SCDOR notices

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: Levies on Wages or Intangible Assets | SCDOR (opens in a new tab)

Ask for penalty relief

Penalties on a South Carolina notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Penalty Waiver Request

C-530
  1. You do not have to pay the tax before asking. SCDOR says a reasonable cause waiver can be granted whether or not the tax is paid, but the tax and interest stay due. If your debt is already in collections, you must pay the full balance within 30 days of approval
  2. Request the waiver in MyDORWAY (Accounts tab > More Account Options > Request a Penalty Waiver), or mail Form C-530. Use a separate request for each tax account
  3. Explain in detail why you were late and attach supporting documents. For audit penalties, you can send the request to the audit contact on the proposed notice of assessment
  4. If your debt is already in collections, SCDOR only approves a waiver if you pay the full balance within 30 days of approval

What qualifies: Reasonable cause: you used ordinary business care and prudence but still could not comply (SC Revenue Procedure #08-6 / #26-4). Waivers are case-by-case and not guaranteed

Interest: The SCDOR will not waive any interest that you may owe

Source: Penalty Waivers | SCDOR (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the South Carolina sales tax guide.

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