Department of Revenue Documents

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

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Recent Submissions

  • Publication
    Local Tax Rate Changes Notification
    (South Carolina State Library, 2025-01-28) South Carolina Department of Revenue
    The 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 Revenue
    The 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 Revenue
    This 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 Revenue
    This 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 Services
    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 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 Revenue
    This 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 Revenue
    The 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 Revenue
    This 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 Revenue
    This guide contains pertinent tax information for new South Carolina residents.
  • Publication
    Tax Tips for Veterans
    (South Carolina State Library, 2024) South Carolina Department of Revenue
    A 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 Division
    The 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 Revenue
    This 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 Revenue
    This 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 Revenue
    This 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 Revenue
    This 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 Revenue
    The 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 Revenue
    The 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 Revenue
    This 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 Revenue
    This 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 Revenue
    This list includes examples of items that are exempt and not exempt from sales tax during the tax free weekend.