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The Department of Revenue publishes a variety of documents on taxes and agency programs, including manuals, statistics, and reports.
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Publication Local Tax Rate Changes Notification(South Carolina State Library, 2025-01-28) South Carolina Department of RevenueThe counties listed in this document will have changes to their local sales tax rates in 2025.Publication ACH credit instructions : taxpayer's guide to successful ACH credit transactions(South Carolina State Library, 2025-01-28) South Carolina Department of RevenueThe SCDOR requires certain tax payments to be initiated on or before the payment due date. Tax payments must post to the SCDOR bank account within two banking days after the due date. Revenue procedures and policies have been established by the SCDOR for this requirement. The EFT Program offers two options of payment: ACH Debit and ACH Credit. ACH Debit allows the SCDOR to debit the taxpayer’s bank account for the amount being paid using the MyDORWAY or Gov.One systems. This document focuses on the ACH Credit option of payment.Publication South Carolina Sales XML Program(South Carolina State Library, 2024-11) South Carolina Department of RevenueThis document is about how the South Carolina Department of Revenue’s (SCDOR) Sales XML Program allows for the electronic payment and filing of the following sales tax types and their Local Taxes: sales and use tax, accommodations tax, and max tax.Publication SCDOR E-File Provider Guide(South Carolina State Library, 2024-09) South Carolina Department of RevenueThis guide gives information for tax preparers for filing electronic tax returns.Publication Tax Legislative Update for 2024(South Carolina State Library, 2024-10) South Carolina Department of Revenue. Tax Policy ServicesThis 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 of the main points of the legislation; it is not an interpretation by the Department.Publication South Carolina Sales Tax Rate By Municipality(South Carolina State Library, 2024-10-21) South Carolina Department of RevenueThis form provides a list of Sales Tax rates, Accommodations Tax rates, unprepared foods tax rates, and local taxes along with their reporting codes for South Carolina counties and municipalities. Local taxes directly collected by the counties or municipalities are not included.Publication ACH Credit Instructions: Taxpayer's Guide to Successful ACH Credit Transactions(South Carolina State Library, 2024-09) South Carolina Department of RevenueThe SCDOR requires certain tax payments to be initiated on or before the payment due date. Tax payments must post to the SCDOR bank account within two banking days after the due date. Revenue procedures and policies have been established by the SCDOR for this requirement. The EFT Program offers two options of payment: ACH Debit and ACH Credit. ACH Debit allows the SCDOR to debit the taxpayer’s bank account for the amount being paid using the MyDORWAY or Gov.One systems. This document focuses on the ACH Credit option of payment.Publication Electrification of Transportation Report - FY24(South Carolina State Library, 2024-08-28) South Carolina Department of RevenueThis report provides information related to the revenue collected by the South Carolina Department of Revenue that is designated for the state’s transportation system in Fiscal Year 2024.Publication Welcome to South Carolina : A Tax Guide for New Residents(South Carolina State Library, 2024-07) South Carolina Department of RevenueThis guide contains pertinent tax information for new South Carolina residents.Publication Tax Tips for Veterans(South Carolina State Library, 2024) South Carolina Department of RevenueA guide to property tax exemptions for SC veterans, Medal of Honor recipients, and POWs.Publication South Carolina deed recording fee manual(South Carolina State Library, 2024-01-09) South Carolina Department of Revenue. Tax Policy Services DivisionThe purpose of this manual is to provide a comprehensive discussion of the application of the deed recording fee to a wide variety of real estate transactions.Publication ABL rules and regulations for catering & bartending in South Carolina(South Carolina State Library, 2024-01-04) South Carolina Department of RevenueThis document contains rules and regulations for catering and bartending in South Carolina for the purposes of payment, permits, taxation, and legality.Publication South Carolina individual income tax(South Carolina State Library, 2024-01) South Carolina Department of RevenueThis gives income tax tips including filing options, payment options, refund options, amended returns, extensions and forms.Publication SCDOR e-file provider guide : tax year 2023(South Carolina State Library, 2024-01) South Carolina Department of RevenueThis guide gives information for tax preparers for filing electronic tax returns.Publication Motor fuel EDI implementation guide(South Carolina State Library, 2022-06-21) South Carolina Department of RevenueThis handbook for software developers provides contact information if there are questions or additional information is needed. It also contains the current map, required testing procedures, record layouts/edits to define the framework of the software, a sample mapping of a supplier, terminal operator, and transporter Motor Fuel User Fee Return.Publication Electronic filing motor fuel : developer program guide(South Carolina State Library, 2022-05-18) South Carolina Department of RevenueThe South Carolina Department of Revenue (SCDOR) requires all developers of EDI (Electronic Data Interchange) software for South Carolina Motor Fuel Taxes to test with SCDOR prior to the first live transmission of software by a taxpayer filing in SC.Publication Deed recording fee(South Carolina State Library, 2018-01) South Carolina Department of RevenueThe purpose of this manual is to provide a comprehensive discussion of the application of the deed recording fee to a wide variety of real estate transactions. This manual will “summarize” longstanding Department opinion concerning the taxability of these transactions.Publication Business Personal Property Tax (BPP)(South Carolina State Library, 2022-01) South Carolina Department of RevenueThis flier contains information on Business Personal Property Tax (BPP) and how to pay the tax if necessary.Publication Electrification of transportation report - FY23(South Carolina State Library, 2023-08-31) South Carolina Department of RevenueThis report provides information related to the revenue collected by the South Carolina Department of Revenue that is designated for the state’s transportation system in Fiscal Year 2023.Publication SC tax free weekend in store and online : item overview(South Carolina State Library, 2023-06-29) South Carolina Department of RevenueThis list includes examples of items that are exempt and not exempt from sales tax during the tax free weekend.