Merchant (MER) and Furniture, Fixtures and Equipment (FFE) business property tax bills are created based on the value of any furniture, fixtures and equipment used in the operation of a business. PT-100 business personal property returns are filed with the South Carolina Department of Revenue (DOR) to either report the value of these contents, for mailing and/or situs address updates, or for account closure requests. Business returns can be filed through MyDORWAY.
For any questions regarding a business property bill you received or for filing a return, please contact the South Carolina DOR at either bpp@dor.sc.gov or 803-898-5222.
Related correspondence
If you still have a question for our office or were directed by SCDOR to contact us, please fill out the request ticket form linked here:
Business Property Request Ticket