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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

  • SC revenue ruling #18-15 

    South Carolina Department of Revenue (South Carolina State Library, 2018-09-20)
    The purpose of this advisory opinion is to update Department guidance with respect to the criteria that must be met to require a retailer to remit a local jurisdiction’s sales and use tax when delivering the product to a ...
  • SC information letter #18-11 

    South Carolina Department of Revenue (South Carolina State Library, 2018-09-10)
    This gives the interest rate to be applied to underpayments and overpayments of taxes from 9/1/1985 through 12/31/2018.
  • Individuals 85 years old and older 1% state sales tax reduction 

    South Carolina Department of Revenue (South Carolina State Library, 2018-07-05)
    Retailers are required to post a sign at each entrance or each cash register notifying individuals 85 years old and older of a 1% state sales tax reduction. Failure to post the sign may result in fines or, after written ...
  • A guide to accommodations tax 

    South Carolina Department of Revenue (South Carolina State Library, 2018)
    This document explains what an accommodations tax is and gives a flow chart to determine if you need to pay an accommodations tax.
  • SC revenue ruling #18-7 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-14)
    This ruling concludes that charges for destination marketing fees are subject to the 7% sales tax on accommodations under Code Section 12-36-920(A).
  • SC revenue ruling #18-6 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-02)
    The purpose of this advisory opinion is to update SC Revenue Ruling #06-3 concerning racing gasoline to address: (1) the application of the motor fuel user fee to gasohol and blended fuels containing gasoline and (2) the ...
  • SC revenue ruling #18-5 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-02)
    The purpose of this advisory opinion is to update SC Revenue Ruling #06-6 to address the increase in the maximum sales and use tax on boats as part of Act No. 40 of 2017, “The South Carolina Infrastructure and Economic ...
  • SC revenue ruling #18-3 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-02)
    The purpose of this advisory opinion is to update SC Revenue Ruling #98-20 to address the increase in the motor fuel user fee contained in Act No. 40 of 2017, “The South Carolina Infrastructure and Economic Development ...
  • Average daily membership (ADM) and weighted pupil unit (WPU) historical analysis 

    South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2018-05-14)
    This chart gives the average daily pupil attendance in South Carolina schools broken down by fiscal year from 1997/98 to 2018/19
  • SC information letter #18-4 

    South Carolina Department of Revenue (South Carolina State Library, 2018-04-16)
    A citator of advisory opinions issued by the Department from 1987 through March 31, 2018 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC information letter #18-3 

    South Carolina Department of Revenue (South Carolina State Library, 2018-04-16)
    This is an index of South Carolina advisory opinions issued by the Department from 1987 through March 30, 2018.
  • County rankings for 2012 jobs tax credit, corporate tax moratorium, and fee-in-lieu of property tax 

    South Carolina Department of Revenue (South Carolina State Library, 2012-01-27)
    This is a listing of counties under different tax tiers for the job tax credit and corporate tax moratorium.
  • SC revenue ruling #18-1 

    South Carolina Department of Revenue (South Carolina State Library, 2017-07-01)
    South Carolina imposes a sales and use tax on persons engaged in the business of selling tangible personal property at retail, including motor vehicles, motorcycles and trailers. However, effective July 1, 2017, sales on ...
  • SC INFORMATION LETTER #18-2 

    South Carolina Department of Revenue (South Carolina State Library, 2018-03-08)
    This is a listing of interest rates to be applied to underpayments of taxes for the period from 1985 to 2018.
  • SC INFORMATION LETTER #18-1 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-01)
    These are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...
  • SC INFORMATION LETTER #17-18 

    South Carolina Department of Revenue (South Carolina State Library, 2017-12-06)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here.
  • SC INFORMATION LETTER #17-17 

    South Carolina Department of Revenue (South Carolina State Library, 2017-11-17)
    This is a listing of South Carolina per capita income broken down by county. The state per capita income is $39,517.
  • SC INFORMATION LETTER #17-16 

    South Carolina Department of Revenue (South Carolina State Library, 2017-11-15)
    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 #17-15 

    South Carolina Department of Revenue (South Carolina State Library, 2017-09-20)
    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.
  • SC INFORMATION LETTER #17-14 

    South Carolina Department of Revenue (South Carolina State Library, 2017-09-12)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here.

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