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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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  • SC information letter #20-8 

    South Carolina Department of Revenue (South Carolina State Library, 2020-04-13)
    On April 9, 2020, the Internal Revenue Service issued Notice 2020-23 to provide additional tax filing and payment relief to those affected by Coronavirus (COVID-19).
  • SC information letter #20-7 

    South Carolina Department of Revenue (South Carolina State Library, 2020-04-06)
    This is a citator of advisory opinions issued by the Department from 1987 through March 31, 2020. This citator provides assistance in determining what effect new advisory opinions have on those previously published
  • SC information letter #20-4 

    South Carolina Department of Revenue (South Carolina State Library, 2020-03-23)
    As directed by Governor Henry McMaster, the Department is conforming South Carolina's income tax deadline to July 15, 2020, the new Federal income tax deadline. Accordingly, the Department is extending tax relief for South ...
  • South Carolina tax incentives for economic development 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2020-02-14)
    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 ...
  • South Carolina sales and use tax manual 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2020-03-17)
    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. ...
  • 2018-2019 report of Educational Credit for Exceptional Needs Children Program 

    South Carolina Department of Revenue (South Carolina State Library, 2020-01-15)
    This is a report t on the impact of the Educational Credit for Exceptional Needs Children (ECENC) program as required by Act 247 of 2018. The ECENC program provides grants and parental tax credits to exceptional needs ...
  • 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 ...

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