RSS 1.0Department of Revenue
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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South Carolina tax incentives for economic development
(South Carolina State Library, 2023-07)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 ... -
2021-2022 annual report
(South Carolina State Library, 2023-07-31)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 ... -
Angel investor tax credit information
(South Carolina State Library, 2023-03-23)This gives information related to the Angel Investor tax credit. -
Electronic funds transfer/e-file (XML) sales, use, accommodations, and local taxes : implementation guide for software development
(South Carolina State Library, 2023-02-23)As of March 2016, the South Carolina Department of Revenue (SCDOR) utilizes the Federation of Tax Administrators (FTA) E-File in eXtensible Mark-up Language (XML) for filing of Full Sales and Use Tax. All parties intending ... -
SC information letter #23-9
(2023-06-30)An index of South Carolina advisory opinions issued by the Department from 1987 through June 30, 2023 is attached. -
SC information letter #23-8
(2023-06-30)A citator of advisory opinions issued by the Department from 1987 through June 30, 2023 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published to ... -
SC information letter #23-7
(2023-07-05)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 information letter #23-6
(2023-06-22)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. -
Projected property tax revenue by assessment classification and reimbursement by the state for FY 2023-24
(South Carolina State Library, 2023-06-12)This paper on the projected property tax is broken down by property class (assessment ratio), projected property tax revenue and percent of total revenue. -
SC revenue procedure #09-3
(South Carolina State Library, 2009-03-20)The purpose of a Revenue Procedure is to provide procedural guidance to the public and Department personnel. It is an advisory opinion issued to assist in the administration of laws and regulations by providing guidance ... -
Consolidated sales tax return program guide : how to create and submit consolidated sales tax returns on MyDORWAY
(South Carolina State Library, 2023-05-11)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 ... -
Consolidated sales tax return program guide : how to create and submit consolidated sales tax returns on MyDORWAY
(South Carolina State Library, 2023-04-25)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 ... -
SC information letter #23-5
(2023-04-17)The county per capita income figures are generally published in November. The state figures are generally published in March and September. In order to aid taxpayers in determining whether the per capita income requirements ... -
SC information letter #23-3
(2023-03-27)If April 16 falls on a Saturday, Emancipation Day is observed on Friday, April 15. If April 16 falls on a Sunday, Emancipation Day is observed on Monday, April 17. As a result, in certain years this holiday will have ... -
ACH credit instructions : taxpayer's guide to successful ACH credit transactions
(South Carolina State Library, 2023-03-03)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 ... -
SC information letter #23-4
(2023-05-01)The South Carolina Code of Laws allows the imposition of various types of local sales and use taxes. Citizens of a county, depending upon the needs within the county, may impose one or several local sales and use taxes. ... -
SC information letter #23-2
(2023-02-16)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. -
Electronic filing of sales, use, accommodations, and local taxes : XML taxpayer program guide
(South Carolina State Library, 2023-02-28)The South Carolina Department of Revenue (SCDOR) has designed an electronic filing program (EFT/ XML) for the transmission of your payment and the filing of your sales, Use, Accommodations, and Local Taxes. -
South Carolina individual income tax
(South Carolina State Library, 2023-02-22)This gives income tax tips including filing options, payment options, refund options, amended returns, extensions and forms. -
SCDOR ACH debit guide : taxpayer's guide to successful ACH debit payments (Electronic Funds Transfer)
(South Carolina State Library, 2023-03-02)The South Carolina Department of Revenue (SCDOR) requires certain tax payments to be initiated electronically by the payment due date. Funds must be deposited into the SCDOR’s bank account within two banking days after ...
