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Bill surcharges

Detail Local Services – Rates subject to change

E911
Rates are determined by county to support the cost of providing E911.

Local Service State Tax

  • SC state tax is 6%.
  • Applies to all retail revenue billed to the South Carolina Universal Service Fund (SC USF) surcharge (but no other surcharges).

Local Service County Tax

  • Subscribers in Clarendon, Lee, Florence, or Sumter County are assessed 2%.
  • Subscribers in Kershaw, Georgetown, or Williamsburg County are assessed 1%.
  • Applies to all retail revenue billed to the South Carolina Universal Service Fund (SC USF) surcharge (but no other surcharges).

Wireless Usage Charges

Federal Universal Service Charge (FUSC)

  • Rate: 26.5%
    Effective: 7/01/2020
  • FUSC applies to wireless billing, but at a federally adopted “Safe Harbor” percentage of 37.1%.
  • Since wireless plans include local, intrastate and interstate usage, the Safe Harbor percentage is applied to account for the interstate portion subject to FUSC (37.1% of total billing).
    37.1 x 26.5% = 9.831%
  • Calculated Rate: 5.8247%
    Effective Date: 07/01/2020

State Universal Service Charge (SC USF)

  • Rate: 2.18%
    Effective: 1/01/2020
  • Does not apply to other state surcharges (E911).
  • Federal Tax (3%) applies to the State Universal Service Charge.

Universal Service Charge State Tax

  • State Tax (6%) + County Tax (determined by county) apply to the State Universal Service Charge.

Municipality Tax

  • 6% tax is assessed on all retail revenue billed to subscribers located within the incorporated city/town limits.
  • Not assessed to those with a county tax district.

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