logo

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

  • South Carolina teen pregnancy data book 2005-2015 

    South Carolina Department of Health and Environmental Control, Division of Biostatistics (South Carolina State Library, 2016-11)
    This is Volume III in the Annual Vital Statistics Series produced by the South Carolina Department of Health and Environmental Control. Teen pregnancy events in the lives of South Carolina residents over the past decade ...
  • Projected property tax revenue by assessment classification and reimbursement by the state for FY 2017-18 

    South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2017-01-10)
    This paper on the projected property tax is broken down by property class (assessment ratio), projected property tax revenue and percent of total revenue.
  • Projected property tax revenue by assessment classification FY 2017-18 

    South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2017-01-10)
    This graph represents the projected property tax revenue in South Carolina by assessment classification. Assessment classifications include commercial/rental, agricultural/corporate, agricultural/private, owner occupied, ...
  • Projected distribution of property tax revenue by assessment classification for FY 2017-18 

    South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2017-01-10)
    This color pie graph represents the distribution of property tax revenue in South Carolina by assessment classification. Assessment classifications include commercial/rental, agricultural/corporate, agricultural/private, ...
  • 2017 Factored Preliminary Index of Taxpaying Ability 

    South Carolina Department of Revenue (South Carolina State Library, 2017)
    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 ...
  • County Motor Vehicle Collections fiscal year 2013 

    South Carolina Department of Revenue (South Carolina State Library, 2013)
    The Department of Revenue publishes an annual report on county motor vehicle tax collections, with number of vehicles, assessed value, and taxes collected by county.
  • County Motor Vehicle Collections fiscal year 2012 

    South Carolina Department of Revenue (South Carolina State Library, 2012)
    The Department of Revenue publishes an annual report on county motor vehicle tax collections, with number of vehicles, assessed value, and taxes collected by county.
  • County Motor Vehicle Collections fiscal year 2011 

    South Carolina Department of Revenue (South Carolina State Library, 2011)
    The Department of Revenue publishes an annual report on county motor vehicle tax collections, with number of vehicles, assessed value, and taxes collected by county.
  • County Motor Vehicle Collections fiscal year 2010 

    South Carolina Department of Revenue (South Carolina State Library, 2010)
    The Department of Revenue publishes an annual report on county motor vehicle tax collections, with number of vehicles, assessed value, and taxes collected by county.
  • County Motor Vehicle Collections fiscal year 2009 

    South Carolina Department of Revenue (South Carolina State Library, 2009)
    The Department of Revenue publishes an annual report on county motor vehicle tax collections, with number of vehicles, assessed value, and taxes collected by county.
  • County Motor Vehicle Collections fiscal year 2008 

    South Carolina Department of Revenue (South Carolina State Library, 2008)
    The Department of Revenue publishes an annual report on county motor vehicle tax collections, with number of vehicles, assessed value, and taxes collected by county.
  • County Motor Vehicle Collections fiscal year 2007 

    South Carolina Department of Revenue (South Carolina State Library, 2007)
    The Department of Revenue publishes an annual report on county motor vehicle tax collections, with number of vehicles, assessed value, and taxes collected by county.
  • County Motor Vehicle Collections tax year 2006 

    South Carolina Department of Revenue (South Carolina State Library, 2006)
    The Department of Revenue publishes an annual report on county motor vehicle tax collections, with number of vehicles, assessed value, and taxes collected by county.
  • County Motor Vehicle Collections tax year 2005 

    South Carolina Department of Revenue (South Carolina State Library, 2005)
    The Department of Revenue publishes an annual report on county motor vehicle tax collections, with number of vehicles, assessed value, and taxes collected by county.
  • Fiscal Year 2015-16 Accountability Report 

    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 accountability report that includes an executive summary, organizational profile including leadership system, program descriptions ...
  • SC private letter ruling 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
    This paper gives a ruling on the annual membership fees paid to a company that allow members to receive the benefits that are associated with shopping on-line and are subject to South Carolina sales tax as part of the ...
  • SC revenue ruling #16-3 

    South Carolina Department of Revenue (South Carolina State Library, 2016-05-05)
    Restaurants in South Carolina have begun utilizing electronic tablet table top ordering and bill payment devices. The purpose and intended use of these devices is to streamline the ordering and bill payment processes by ...
  • SC revenue ruling #16-1 

    South Carolina Department of Revenue (South Carolina State Library, 2016-02-03)
    After several inquiries from the trucking industry, the Department of Revenue established the conversion factors for compressed natural gas and liquefied natural gas in August, 2014. This advisory opinion now represents ...
  • SC INFORMATION LETTER #16-4 (revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2016-03-17)
    The interest rate to be applied to underpayments and overpayments of taxes is listed. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.
  • SC INFORMATION LETTER #16-3 

    South Carolina Department of Revenue (South Carolina State Library, 2016-05-01)
    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. ...

View more