TaxTrack guide · Updated September 24, 2026

Does South Carolina tax business computers, furniture and equipment?

Short answer: Yes. South Carolina taxes business furniture, fixtures, computers, machinery and equipment every year as business personal property, separately from income tax. Every business is required to file, including businesses that lease equipment located in South Carolina.

Knowing what counts lets you estimate this tax in a couple of minutes and catch it before it turns into years of missing returns.

What counts

Computers, printers, phones and other office equipment
Desks, chairs, shelving and other furniture
Machinery, tools and shop equipment
Fixtures such as signs and built-in display cases
Restaurant, medical or salon equipment
Equipment the business leases, if it is located in South Carolina

How it is calculated

SCDOR assesses the equipment at 10.5% of its net depreciated value, and the county applies the combined millage for the location. At 300 mills, each $10,000 of equipment costs about $315 a year. See how business personal property tax works and the 2025 rates for every county.

TaxTrack question asking whether the business owned or leased equipment, with examples — TaxTrack asks this in plain language and offers "Not sure", with examples of what usually counts. Example inputs.

If you never filed

Property returns may be missing for every year the business had equipment. Only equipment the business still had should be taxed for a given year, so records of what was sold or discarded matter.

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Common questions

Is business equipment taxed every year in South Carolina?

Yes. Business personal property is taxed each year, based on the net depreciated value and that year’s local millage.

Do I have to file if I lease my equipment?

SCDOR says businesses that lease equipment located in South Carolina are also required to file business personal property returns.

Sources

Sources checked September 24, 2026.

Not tax, legal or accounting advice. TaxTrack by ExpenseTrack gives estimates for general information and planning only. It estimates and organizes; it does not prepare or file returns. Actual tax, penalties, interest and reinstatement requirements are determined by the South Carolina Department of Revenue, county offices and the Secretary of State. Talk to a qualified CPA, enrolled agent or tax attorney about your situation.