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.

Collections in this community

Recent Submissions

  • 2019-2020 report of educational credit for exceptional needs 

    South Carolina Department of Revenue (South Carolina State Library, 2021-01-15)
    This is a report 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 students ...
  • SC revenue ruling #21-2 

    South Carolina Department of Revenue (South Carolina State Library, 2021-01-26)
    For tax years beginning after 2017, there is no South Carolina business interest tax limitation and no carryforward. Any interest expense that cannot be deducted against income in the year incurred may create a South ...
  • SC revenue ruling #21-1 

    South Carolina Department of Revenue (South Carolina State Library, 2021-01-21)
    The purpose of this advisory opinion is to provide an overview of the federal low-income housing tax credit (federal credit) and the new South Carolina housing tax credit (credit), and to address general questions about ...
  • SC information letter #21-3 

    South Carolina Department of Revenue (South Carolina State Library, 2021-01-20)
    The Department is announcing that the simplified refund procedure set forth in SC Information Letter #20-18 has been extended and will apply to admissions tax refunds to ticketholders for events scheduled from March 31, ...
  • SC information letter #21-2 

    South Carolina Department of Revenue (South Carolina State Library, 2021-01-19)
    This is a citator that provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC information letter #21-1 

    South Carolina Department of Revenue (South Carolina State Library, 2021-01-19)
    An index of South Carolina advisory opinions issued by the Department from 1987 through December 31, 2020 is attached.
  • 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, 2020-10-15)
    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 ...
  • Tax legislative update for 2020 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2020-12-18)
    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. This is intended to be a summary ...
  • SC information letter #20-35 

    South Carolina Department of Revenue (South Carolina State Library, 2020-12-23)
    On June 24, 2020, the Department issued SC Revenue Ruling #20-3, “Buydowns – Tobacco Company Payments to Retailers,” effective for retail sales occurring on or after January 1, 2021. The purpose of this Information Letter ...
  • SC information letter #20-34 

    South Carolina Department of Revenue (South Carolina State Library, 2020-12-16)
    On March 27, 2020 Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) in response to the COVID-19 pandemic. As part of the relief provided, up to a $300 federal income tax deduction is allowed ...
  • SC information letter #20-33 

    South Carolina Department of Revenue (South Carolina State Library, 2020-12-16)
    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 #20-32 

    South Carolina Department of Revenue (South Carolina State Library, 2020-12-16)
    This gives the per capita income figures for South Carolina and South Carolina counties.
  • SC information letter #20-31 

    South Carolina Department of Revenue (South Carolina State Library, 2020-12-15)
    This is an overview of the 2020 legislative session with regards to taxation legislation.
  • SC information letter #20-30 

    South Carolina Department of Revenue (South Carolina State Library, 2020-12-03)
    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.
  • Fiscal Year 2019-2020 accountability report 

    South Carolina Department of Revenue (South Carolina State Library, 2020-09-10)
    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 ...
  • Tis the season for safe shopping 

    South Carolina Department of Revenue (South Carolina State Library, 2020-11-12)
    These are tips to keep in mind when shopping online
  • SC information letter #20-29 

    South Carolina Department of Revenue (South Carolina State Library, 2020-11-30)
    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 ...
  • SC information letter #20-28 

    South Carolina Department of Revenue (South Carolina State Library, 2020-11-02)
    On March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) in response to the COVID-19 pandemic. As part of the relief provided, the Paycheck Protection Program (PPP) was established ...
  • SC information letter #20-27 

    South Carolina Department of Revenue (South Carolina State Library, 2020-10-12)
    A citator of advisory opinions issued by the Department from 1987 through September 30, 2020 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published ...
  • SC information letter #20-26 

    South Carolina Department of Revenue (South Carolina State Library, 2020-10-12)
    An index of South Carolina advisory opinions issued by the Department from 1987 through September 30, 2020 is attached.

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