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Utility Gross Receipts

Please use the appropriate form for reporting Gross Receipts revenue.  All public utilities subject to the jurisdiction of the PSC -- except Class C transportation companies, municipal electric, and municipal water and wastewater utilities -- are required to report annually. Reported Gross Receipts revenue is used to allocate the PSC Utility Assessment. The reports are due by August 31 of each year. The forms are as follows:

  • General Gross Receipts Form (PDF) - The following types of utilities should use this form to report pursuant to Section 58‑4‑60(B)(2):
    • Telecommunication Companies.
    • Water and Waste Water Companies.  Municipal water treatment facilities are exempt.
    • Electric and Natural Gas Companies. Municipal electric providers are exempt.
    • Railroad companies
  • Transportation Gross Receipts Form (PDF)
    • Hazardous Waste Carriers (HAZ) and Household Good Carriers (HHG) pursuant to Section 58‑4‑60(B)(1).  Carrier must include all revenues collected for moving property which meets the definition of “Household Goods” under 10 SC Code of Regulations 103-210(1).  This includes all moves which both originate and terminate within South Carolina excepting those moves which originate and terminate within the same municipality.