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1350 PT100STATE OF SOUTH CAROLINADEPARTMENT OF REVENUE(Rev. 7/25/23) 7002BUSINESS PERSONAL PROPERTY RETURNdor.sc.govAll Business Personal Property returns should be submitted using our free online.

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How to fill out the Business Personal Property - General Information online

Filling out the Business Personal Property - General Information form is essential for maintaining accurate tax records and ensuring compliance with state regulations. This guide will walk you through the steps to complete the form online effectively and accurately.

Follow the steps to complete your Business Personal Property return online.

  1. Click ‘Get Form’ button to obtain the form and open it in the editor.
  2. Provide the tax year and accounting closing period in the designated fields, ensuring these dates are accurate to reflect your business' financial year.
  3. Enter your Federal Employer Identification Number (FEIN) or Social Security Number (SSN) as applicable.
  4. Fill in the owner's name, file number, and NAICS code, which classifies your business sector.
  5. Indicate the number of locations your business operates in South Carolina and provide the business name and mailing address, including street number, city, state, and zip code.
  6. Specify if the address is new by selecting 'Yes' or 'No.' This helps maintain accurate records.
  7. Choose the type of ownership (e.g., sole proprietor or partnership) and provide additional required information such as incorporation date if applicable.
  8. Select the account status and return type based on your business's current situation (e.g., initial, existing, final).
  9. Answer questions regarding equipment leasing, specifying whether you lease equipment to or from another company.
  10. For each location, provide details such as county, physical address (no P.O. box), location start and end dates, and additional notes if the location has been sold or moved.
  11. Record the total acquisition cost and South Carolina Income Tax depreciation for each location, then calculate the net depreciated value.
  12. Certify the return by signing and providing the printed name, title, and email of the owner/officer. Also, include the accountant's information if applicable.
  13. Finally, review all information for accuracy, then save changes, download, print, or share the completed form as required.

Complete your Business Personal Property return online today for efficient processing!

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Business assets subject to business personal property assessment in Texas would include fixed assets, including machinery and equipment, office furniture and IT equipment, farm and vineyard supplies, molds, tools, and leased equipment.

The Horry County Auditor's Office is responsible for the collection and processing of Personal Property Returns (Form PT-100). If you owned a property in Horry County on December 31st of the prior year and this was not your legal residence, you are required to complete and submit a Personal Property Return.

The California Constitution states in part that, "Unless otherwise provided by this Constitution or the laws of the US, (a) All property is taxable". That is, unless otherwise exempted, all forms of tangible property are taxable in California and the Assessor is required to assess business personal property.

ing to South Carolina Instructions for Form SC 1040, you must file a South Carolina income tax return if: You are a RESIDENT and: You filed a federal return with income that was taxable by South Carolina. You had South Carolina income taxes withheld from your wages.

Business Personal Property Tax (BPP) is a tax on the furniture, fixtures, and equipment that are owned and used in a business. Any assets that are claimed on the business' income taxes should be reported on the BPP tax return.

Corporations transacting or conducting business within South Carolina are required to file a corporate tax return. Domestic corporations must submit the "Articles of Incorporation" and related documents to the Secretary of State.

Businesses that have a retail license must file a form PT-100 to the Department of Revenue. This form is available on the Department of Revenue website. Businesses that manufacture a finished good must file a PT300 to the Department of Revenue.

Form SC PT-100, Business Personal Property Return, can be generated in Drake Tax, but cannot be e-filed through Drake Tax. Complete the SC > 100 screen, then print and mail the signed form to the SC DOR. SC Department of Revenue. Property Division.

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