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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Recent Submissions

  • Governmental entity collection programs guide : setoff debt and government entity accounts receivable (GEAR) for participation in 2023 

    South Carolina Department of Revenue (South Carolina State Library, 2022-06)
    Government 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 : setoff debt and government ...
  • SC revenue ruling #22-5 

    South Carolina Department of Revenue (2022-06-13)
    The purpose of this advisory opinion is to supplement the guidance published in SC Revenue Ruling #21-15, “Active Trade or Business Income – Annual Election by Pass-Through Entity to Pay Tax at Entity Level” and SC Revenue ...
  • SC revenue ruling #22-4 

    South Carolina Department of Revenue (2022-06-13)
    The taxpayer is allowed a modification to its federal taxable income on its South Carolina income tax return. They may deduct qualified wages disallowed for federal tax purposes as a result of claiming the federal employee ...
  • SC information letter #22-10 

    Unknown author (2022-06-28)
    Code Section 12-36-2120(57) provides for an annual three-day (72-hour) sales tax holiday for eligible sales taking place the first Friday in August through midnight the following Sunday night.
  • SC information letter #22-9 

    South Carolina Department of Revenue (2022-06-24)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.
  • South Carolina tax incentives for economic development 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2022-01)
    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 #22-3 

    South Carolina Department of Revenue (2022-04-01)
    The purpose of this advisory opinion is to provide guidance to employers of their South Carolina withholding requirements under South Carolina Title 12, Chapter 8, for resident and nonresident employees, whether the employees ...
  • SC revenue ruling #22-2 

    South Carolina Department of Revenue (2022-04-18)
    The purpose of this Revenue Ruling is to provide guidelines to counties who are considering imposing, or are currently imposing, a transportation tax. The Department will use these guidelines to assist in determining whether ...
  • SC information letter #22-8 

    South Carolina Department of Revenue (2022-04-12)
    If April 16 falls on a Saturday, Emancipation Day is observed on Friday, April 15. If April 16 falls on a Sunday, Emancipation Day is observed on Monday, April 17. As a result, in certain years this holiday will have ...
  • SC information letter #22-7 

    South Carolina Department of Revenue (2022-03-31)
    An index of South Carolina advisory opinions issued by the Department from 1987 through March 31, 2022 is attached.
  • SC information letter #22-6 

    South Carolina Department of Revenue (2022-03-31)
    A citator of advisory opinions issued by the Department from 1987 through March 31, 2022 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC private letter ruling #22-1 

    South Carolina Department of Revenue (South Carolina State Library, 2022-04-07)
    A Private Letter Ruling is an advisory opinion issued to a specific taxpayer by the Department to apply principles of law to a specific set of facts or a particular tax situation. It is the Department’s opinion limited to ...
  • Preceptor tax credit report 

    South Carolina Department of Revenue (South Carolina State Library, 2022-03)
    This is an annual report outlining the number of taxpayers claiming the Preceptor Tax Credit, the total allowable amount of credits. and the number of hours that the recipient taxpayers served as preceptors.
  • Motor fuel online reporting system : user guide for: bonded importers, exporters, fuel blenders, manufacturers, miscellaneous, monthly terminal operators, occasional importers, suppliers, tankwagon importers, transporters 

    South Carolina Department of Revenue (South Carolina State Library, 2022-03)
    Effective July 11, 2012, the South Carolina Department of Revenue implemented the Motor Fuel Online Reporting System to provide the option to submit returns and remit fees electronically at no charge.
  • South Carolina sales and use tax manual 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2021-12)
    The purpose of this sales and use tax manual is to provide businesses, Department of Revenue employees and tax professionals a central summary of information concerning South Carolina’s sales and use tax law and regulations. ...
  • SC revenue ruling #22-1 

    South Carolina Department of Revenue (2022-03-03)
    Licensed micro-distilleries in South Carolina are permitted to offer tastings to consumers that are held in conjunction with a tour of the on-site licensed premises. During the 2021 Legislative Session, Code Section ...
  • SC information letter #22-5 

    South Carolina Department of Revenue (South Carolina State Library, 2022-03-24)
    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 #22-4 

    South Carolina Department of Revenue (South Carolina State Library, 2022-03-11)
    The purpose of this Information Letter is to provide guidance and clarification with respect to several important South Carolina income tax form reporting or tax software issues identified on South Carolina Forms 1120S, ...
  • 2020-2021 annual report 

    South Carolina Department of Revenue (South Carolina State Library, 2021)
    The South Carolina Department of Revenue reports to the Office of State Budget its annual report that includes an executive summary, organizational profile including leadership system, program descriptions and budgets, and ...
  • SC information letter #22-2 

    South Carolina Department of Revenue (South Carolina State Library, 2022-02-03)
    This is an index of South Carolina advisory opinions issued by the Department from 1987 through December 31, 2021.

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