The Department of Revenue publishes a variety of documents on taxes and agency programs, including manuals, statistics, and reports.

Recent Submissions

  • South Carolina teen pregnancy data book 2005-2015 

    South Carolina Department of Health and Environmental Control, Division of Biostatistics (South Carolina State Library, 2016-11)
    This is Volume III in the Annual Vital Statistics Series produced by the South Carolina Department of Health and Environmental Control. Teen pregnancy events in the lives of South Carolina residents over the past decade ...
  • Projected property tax revenue by assessment classification and reimbursement by the state for FY 2017-18 

    South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2017-01-10)
    This paper on the projected property tax is broken down by property class (assessment ratio), projected property tax revenue and percent of total revenue.
  • Projected property tax revenue by assessment classification FY 2017-18 

    South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2017-01-10)
    This graph represents the projected property tax revenue in South Carolina by assessment classification. Assessment classifications include commercial/rental, agricultural/corporate, agricultural/private, owner occupied, ...
  • Projected distribution of property tax revenue by assessment classification for FY 2017-18 

    South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2017-01-10)
    This color pie graph represents the distribution of property tax revenue in South Carolina by assessment classification. Assessment classifications include commercial/rental, agricultural/corporate, agricultural/private, ...
  • SC INFORMATION LETTER #16-7 

    South Carolina Department of Revenue (South Carolina State Library, 2016-06-13)
    For fiscal year 2016-2017 (July 1, 2016 through June 30, 2017), Budget Provisos 93.7 and 117.86 direct the Revenue Department to reduce the rate of interest paid on eligible refunds by a total of three percentage points. ...
  • SC information letter #16-6 

    South Carolina Department of Revenue (South Carolina State Library, 2016-06-01)
    Code Section 12-36-2120(57) provides for an annual three-day sales tax holiday for sales taking place from 12:01 a.m. on the first Friday in August and ending at midnight on the following Sunday. Accordingly, the 2016 sales ...
  • SC revenue ruling #16-4 

    South Carolina Department of Revenue (South Carolina State Library, 2016-05-17)
    The purpose of this advisory opinion is to restate and update guidelines to assist in determining the proper licenses required on various amusement and arcade machines, devices, and tables pursuant to Code Sections 12-21-2720 ...
  • SC INFORMATION LETTER #16-5 

    South Carolina Department of Revenue (South Carolina State Library, 2016-04-07)
    A citator of advisory opinions issued by the Department from 1987 through March 2016 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published. This ...
  • Sales and use tax guide for automobile and truck dealers 

    South Carolina Department of Revenue, Office of General Counsel, Policy Section (South Carolina State Library, 2016)
    The purpose of this guide is to provide information specific to automobile and truck dealers, including motor vehicle transactions involving sales of motor vehicles to nonresidents, leases, short-term rentals, maximum tax ...
  • South Carolina Department of Revenue legislative update for 2014 

    South Carolina Department of Revenue (South Carolina State Library, 2014)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...

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