The South Carolina Department of Revenue administers and enforces the revenue laws of the state; administers the licensing laws and regulations relating to alcoholic liquors, beer, and wine and assess penalties for violations thereof; and other laws specifically assigned to it. The Department of Revenue collects approximately 98% of the state's general fund. Total annual net collections amount to $8.9 billion through all collection and enforcement activities from the 32 taxes administered and other collection activities for which the Department is responsible. The Department of Revenue was created as the South Carolina Tax Commission in 1915 under the authority of Governor I. Manning.

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  • Consolidated sales tax return program guide : how to create and submit consolidated sales tax returns on MyDORWAY 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-02)
    The 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 ...
  • South Carolina tax incentives for economic development 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2021-05-03)
    The 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 ...
  • SC revenue ruling #21-6 

    South Carolina Department of Revenue (South Carolina State Library, 2021-04-14)
    Sales of honey bees are exempt from the sales and use tax as “livestock” under Code Section 12-36-2120(4).
  • SC information letter #21-14 

    South Carolina Department of Revenue (South Carolina State Library, 2021-05-26)
    The purpose of this Information Letter is to inform taxpayers of South Carolina’s adoption of the federal suspension of tax on a portion of unemployment compensation for tax year 2020.
  • SC information letter #21-13 

    South Carolina Department of Revenue (South Carolina State Library, 2021-05-19)
    The purpose of this Information Letter is to inform taxpayers that the abandoned building revitalization credit has been extended and to remind taxpayers and tax professionals of the Department’s published advisory opinions ...
  • South Carolina Department of Revenue legislative update for 2012 

    South Carolina Department of Revenue (South Carolina State Library, 2012)
    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 ...
  • South Carolina Department of Revenue legislative update for 2011 

    South Carolina Department of Revenue (South Carolina State Library, 2011)
    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 ...
  • South Carolina Department of Revenue legislative update for 2010 

    South Carolina Department of Revenue (South Carolina State Library, 2010)
    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 ...
  • South Carolina Department of Revenue legislative update for 2009 

    South Carolina Department of Revenue (South Carolina State Library, 2009)
    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 ...
  • South Carolina Department of Revenue legislative update for 2008 

    South Carolina Department of Revenue (South Carolina State Library, 2008)
    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 ...
  • South Carolina Department of Revenue legislative update for 2007 

    South Carolina Department of Revenue (South Carolina State Library, 2007)
    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 ...
  • South Carolina Department of Revenue legislative update for 2006 

    South Carolina Department of Revenue (South Carolina State Library, 2006)
    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 ...
  • South Carolina Department of Revenue legislative update for 2005 

    South Carolina Department of Revenue (South Carolina State Library, 2005)
    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 ...
  • South Carolina Department of Revenue legislative update for 2004 

    South Carolina Department of Revenue (South Carolina State Library, 2004)
    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 ...
  • South Carolina Department of Revenue legislative update for 2003 

    South Carolina Department of Revenue (South Carolina State Library, 2003)
    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 ...
  • SC information letter #21-12 

    South Carolina Department of Revenue (South Carolina State Library, 2021-04-21)
    This revenue ruling discusses buydowns - tobacco company payments to retailers (sales tax).
  • SC information letter #21-11 

    South Carolina Department of Revenue (South Carolina State Library, 2021-04-09)
    The county per capita income figures are generally published in November. The state figures are generally published in March and September. In order to aid taxpayers in determining whether the per capita income requirements ...
  • SC information letter #21-10 

    South Carolina Department of Revenue (South Carolina State Library, 2021-04-08)
    This is an index of advisory opinions issued by the Department of Revenue from 1987 through March 31, 2021.
  • SC information letter #21-9 

    Unknown author (South Carolina State Library, 2021-04-08)
    A citator of advisory opinions issued by the Department from 1987 through March 2021 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published to the ...
  • SC information letter #21-8 

    South Carolina Department of Revenue (South Carolina State Library, 2021-04-07)
    On May 15, 2020 the Department issued SC Information Letter #20-11 to announce temporary relief regarding a business’s establishment of nexus (income and sales) solely because an employee is temporarily working in a different ...

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