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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

  • Property tax exemptions for SC veterans, Medal of Honor recipients, and POWs 

    South Carolina Department of Revenue (South Carolina State Library, 2016-11-03)
    This brochure shows the property tax exemptions available to veterans, POWs and Medal of Honor recipients and answers faqs.
  • How to apply for a property tax exemption 

    South Carolina Department of Revenue (South Carolina State Library, 2015-08-24)
    This sheet tells how to apply for a property tax exemption and what the procedure is after you apply.
  • SC revenue ruling #19-11 

    South Carolina Department of Revenue (South Carolina State Library, 2019-01-01)
    The purpose of this advisory opinion is to provide guidance regarding the credit amount available to taxpayers in a Tier III or Tier IV county who first create qualifying jobs in 2019 and who are beginning a credit period ...
  • SC information letter #19-29 

    South Carolina Department of Revenue (South Carolina State Library, 2019-12-11)
    The job tax credit, the tax moratorium, and the reduction in the minimum required fee in lieu of property tax investment are dependent, in part, on per capita income and unemployment rate data received from the South ...
  • SC information letter #19-28 

    South Carolina Department of Revenue (South Carolina State Library, 2019-12-09)
    The interest rate to be applied to underpayments and overpayments of taxes is listed.
  • Fiscal Year 2018-2019 accountability report 

    South Carolina Department of Revenue (South Carolina State Library, 2019)
    The South Carolina Department of Revenue reports to the Office of State Budget its annual accountability report that includes an executive summary, organizational profile including leadership system, program descriptions ...
  • 2019 factored preliminary index of taxpaying ability 

    South Carolina Department of Revenue (South Carolina State Library, 2019-03-11)
    The South Carolina Department of Revenue annually publishes a report on the Factored Preliminary Index of Taxpaying Ability for school districts. The index determines what share of education costs in each school district ...
  • Annual report 2016-2017 

    South Carolina Department of Revenue (South Carolina State Library, 2017)
    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 ...
  • Annual report 2015-2016 

    South Carolina Department of Revenue (South Carolina State Library, 2016)
    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 ...
  • Annual report 2014-2015 

    South Carolina Department of Revenue (South Carolina State Library, 2015)
    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 ...
  • Annual report 2013-2014 

    South Carolina Department of Revenue (South Carolina State Library, 2014)
    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 ...
  • Annual report 2011-2012 

    South Carolina Department of Revenue (South Carolina State Library, 2012)
    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 ...
  • Annual report 2010-2011 

    South Carolina Department of Revenue (South Carolina State Library, 2011)
    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 ...
  • ACH credit instructions and guidelines 

    South Carolina Department of Revenue (South Carolina State Library, 2019-09-13)
    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 ...
  • Annual report 2017-2018 

    South Carolina Department of Revenue (South Carolina State Library, 2018)
    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 #19-26 

    South Carolina Department of Revenue (South Carolina State Library, 2019-10-21)
    A citator of advisory opinions issued by the Department from 1987 through September 2019 is available. Attached is a citator that provides assistance in determining what effect new advisory opinions have on those previously ...
  • SC information letter #19-25 

    South Carolina Department of Revenue (South Carolina State Library, 2019-10-21)
    This is a citator of advisory opinions issued by the Department from 1987 through September 30, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC information letter #19-24 

    South Carolina Department of Revenue (South Carolina State Library, 2019-10-08)
    During the 2019 legislative session, the General Assembly enacted proviso 118.15 (Act No. 91) to provide a $50 rebate to individual taxpayers due to increased income tax revenue for fiscal year 2018. The purpose of this ...
  • SC revenue ruling #19-8 

    South Carolina Department of Revenue (South Carolina State Library, 2019-09-16)
    SC Revenue Ruling #03-1 addressed whether the Universal Service Fund Surcharge billed by the telephone providers to their customers were part of the gross proceeds of the charges for communication services and subject to ...
  • SC revenue ruling #19-7 

    South Carolina Department of rev (South Carolina State Library, 2019-09-16)
    The advisory opinion concerns the application of the sales and use tax to sales of tangible personal property and sleeping accommodations to federal, state and local government employees, foreign diplomats, federal credit ...

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