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

  • Fines and fees report - FY 21 : pursuant to Proviso 117.71 of the FY22 Appropriations Bill 

    South Carolina Department of Revenue (South Carolina State Library, 2021)
    This is the South Carolina Department of Revenue's report for fine and fee revenue to the Senate Finance Committee and the House Ways and Means Committee.
  • SC information letter #21-23 

    South Carolina Department of Revenue (South Carolina State Library, 2021-08-26)
    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.
  • SC information letter #21-22 

    South Carolina Department of Revenue (South Carolina State Library, 2021-08-25)
    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 ...
  • Do I need to pay accommodations tax? 

    South Carolina Department of Revenue (South Carolina State Library, 2021-07-14)
    Use this flowchart to determine if you need to pay an accommodations tax in South Carolina.
  • Governmental entity collection programs guide : setoff debt and government entity accounts receivable (GEAR) for participation in 2022 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06)
    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 ...
  • A guide to determining a taxpayer's domicile for income tax purposes 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2021-06)
    The purpose of this guide is to provide a general overview of the domicile rules for South Carolina individual income tax purposes. Since other states may have rules different from South Carolina, this guide is intended ...
  • SC information letter #21-17 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-22)
    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. This year, the sales tax ...
  • SC revenue ruling #21-11 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-22)
    The purpose of this advisory opinion is to remind individual taxpayers of the tax deduction available for establishing a catastrophe savings account and the tax consequences of withdrawals.
  • SC revenue ruling #21-9 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-16)
    The purpose of this advisory opinion is to provide guidance to beekeepers regarding common exemptions and exclusions available for purchases they make and to provide information about exemption certificates that may be ...
  • SC revenue ruling #21-8 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-10)
    This ruling concerns the tax implications of sales of an airplane or boat in South Carolina when a seller comes to South Carolina for the sole purpose of making a onetime retail sale of an airplane or boat.
  • SC information letter #21-21 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-30)
    This is an index of advisory opinions issued by the Department of Revenue from 1987 through June 30, 2021.
  • SC information letter #21-19 

    Unknown author (South Carolina State Library, 2021-06-28)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here.
  • SC information letter #21-18 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-24)
    Regulation 7-702.5 allowing for beer and wine to be sold to anyone in a motor vehicle is no longer valid.
  • SC information letter #21-16 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-03)
    The purpose of this Information Letter is to inform taxpayers that the amount of income tax1 credits available for making investments in, or donations to, community development corporations or community development financial ...
  • SC revenue procedure #21-15 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-02)
    The purpose of this Information Letter is to inform individual taxpayers who are in the process of filing their original or amended South Carolina individual income tax returns for tax year 2020 of South Carolina’s ...
  • SC revenue procedure #21-1 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-24)
    The purpose of this advisory opinion is to provide guidance in determining who can apply for a sales tax refund or use tax refund - the retailer or the purchaser, and to set forth he process for filing the claim.
  • SC revenue ruling #21-7 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-10)
    The purpose of this advisory opinion is to provide guidance to persons filing a sales and use tax return regarding the discount provided in Code Section 12-36-2610 for timely filing and paying the sales and use taxes due.
  • SC private letter ruling #21-1 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-08)
    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 ...
  • 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 ...

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