Permanent URI for this collection
The Department of Revenue publishes a variety of documents on taxes and agency programs, including manuals, statistics, and reports.
Browse
Recent Submissions
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 Governmental Entity Collection Programs Guide: Setoff Debt and Government Entity Accounts Receivable (GEAR), May 2024(South Carolina State Library, 2024-05) South Carolina Department of RevenueGovernment entities may refer delinquent debts to the South Carolina Department of Revenue for collection assistance through one or both of the SCDOR's government entity collection programs.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.Publication Tax legislative update for 2023(South Carolina State Library, 2023-08-30) 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 tax incentives for economic development(South Carolina State Library, 2023-07) South Carolina Department of Revenue. Policy DivisionThe taxing scheme of a state is often an important factor when a company is deciding where to locate or expand its business. Often, a business is unaware of available tax incentives that may reduce or eliminate many of the taxes that would otherwise be due. This publication provides a general discussion of South Carolina’s income, property, and sales and use taxes and incentives. Many of the tax incentives, credits, and exemptions are explained in detail on the following pages.Publication Angel investor tax credit information(South Carolina State Library, 2023-03-23) South Carolina Department of RevenueThis gives information related to the Angel Investor tax credit.Publication Electronic funds transfer/e-file (XML) sales, use, accommodations, and local taxes : implementation guide for software development(South Carolina State Library, 2023-02-23) South Carolina Department of RevenueAs of March 2016, the South Carolina Department of Revenue (SCDOR) utilizes the Federation of Tax Administrators (FTA) E-File in eXtensible Mark-up Language (XML) for filing of Full Sales and Use Tax. All parties intending to transmit to the SCDOR must verify that they, their VAN, or their service bureau is able to interconnect with the SCDOR’s VAN, which is BSWA.Publication Projected property tax revenue by assessment classification and reimbursement by the state for FY 2023-24(South Carolina State Library, 2023-06-12) South Carolina Revenue and Fiscal Affairs OfficeThis paper on the projected property tax is broken down by property class (assessment ratio), projected property tax revenue and percent of total revenue.Publication Consolidated sales tax return program guide : how to create and submit consolidated sales tax returns on MyDORWAY(South Carolina State Library, 2023-05-11) South Carolina Department of RevenueThe Consolidated Sales Tax Return allows anyone who files South Carolina Sales Tax Returns for two or more locations to submit one prefilled file with information for multiple locations using MyDORWAY, our secure online tax portal. This saves time, increases accuracy, and minimizes the chances of lost, forgotten, or misfiled returns.Publication Consolidated sales tax return program guide : how to create and submit consolidated sales tax returns on MyDORWAY(South Carolina State Library, 2023-04-25) South Carolina Department of RevenueThe Consolidated Sales Tax Return allows anyone who files South Carolina Sales Tax Returns for two or more locations to submit one prefilled file with information for multiple locations using MyDORWAY, our secure online tax portal. This saves time, increases accuracy, and minimizes the chances of lost, forgotten, or misfiled returns.Publication ACH credit instructions : taxpayer's guide to successful ACH credit transactions(South Carolina State Library, 2023-03-03) 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.