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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

  • Fines and fees report - FY 20 : pursuant to Proviso 117.73 of the FY20 Appropriations Bill 

    South Carolina Department of Revenue (South Carolina State Library, 2020-08-19)
    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 #20-22 (revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2020-09-03)
    This information guide explains the South Carolina Tax Appeals Procedure for State Tax Refund Claims (Other than Property Tax, Bingo, and Alcoholic Beverage Matters).
  • SC information letter #20-24 

    South Carolina Department of Revenue (South Carolina State Library, 2020-08-26)
    SC Information Letter #20-11 announced temporary relief regarding a business's establishment of nexus (income and sales) solely because an employee is temporarily working in a different work location due to COVID-19 and ...
  • SC information letter #20-23 

    South Carolina Department of Revenue (South Carolina State Library, 2020-08-05)
    The purpose of this Information Letter is to remind retailers and consumers of the application of the sales and use tax to an additional COVID-19 surcharge or fee, a handling fee, a takeout charge, or similar charge.
  • Government entity collection programs guide : setoff debt and government entity accounts receivable (GEAR) for participation in 2021 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-09)
    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 ...
  • State tax appeal procedures for state tax refund claims (other than property tax, bingo, and alcoholic beverage matters) 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-21)
    This information guide explains the South Carolina Tax Appeals Procedure for State Tax Refund Claims (Other than Property Tax, Bingo, and Alcoholic Beverage Matters).
  • State tax appeal procedures for tax refund claims for property tax assessments and exemptions administered by the Department of Revenue 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-21)
    This information guide explains the South Carolina State Tax Appeal Procedures for State Tax Refund Claims for Property Tax Assessments and Exemptions administered by the Department.
  • State tax appeal procedures for state tax assessments including license revocations and denials (other than property tax, bingo, and alcoholic beverage matters) 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-21)
    This information guide explains the South Carolina Tax Appeals Procedure for State Tax Assessments Including License Revocations and Denials (Other than Property Tax, Bingo, and Alcoholic Beverage Matters).
  • SC private letter ruling #20-5 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-10)
    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 ...
  • SC information letter #20-22 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-30)
    Attached are updated “Information Guides” for each type of tax appeal that briefly explain the procedures outlined in SC Revenue Procedure #20-1. The guides are intended as a quick reference tool for taxpayer’s and tax ...
  • SC information letter #20-21 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-30)
    A citator of advisory opinions issued by the Department from 1987 through June 30, 2020 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published to ...
  • SC information letter #20-20 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-30)
    This is an index of South Carolina advisory opinions issued by the Department from 1987 through June 30, 2020.
  • SC information letter #20-19 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-09)
    Attached is a brief summary of Senate Bill 76, Senate Bill 975, House Bill 3695, and House Bill 3998 enacted by the General Assembly through May 12, 2020. The bills are summarized by tax type in bill number order.
  • SC information letter #20-18 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-06)
    Due to the unprecedented closings of businesses and social distancing measures recommended by the Governor and DHEC for South Carolina during the Coronavirus (COVID-19) pandemic, many 2020 spectator sports events and ...
  • 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, 2020-04-29)
    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 ...
  • Moving to SC : a tax guide for new residents 

    South Carolina Department of Revenue (South Carolina State Library, 2019-12-31)
    If you are considering moving to South Carolina or have been a resident for only a short period of time, you may have questions about South Carolina's tax structure. This publication contains information for South Carolina’s ...
  • 2018-2019 annual report 

    South Carolina Department of Revenue (South Carolina State Library, 2019-03-27)
    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 ...
  • SC revenue ruling #20-3 

    South Carolina Department of Revenue (South Carolina State Library, 2020-06-25)
    This revenue ruling discusses buydowns - tobacco company payments to retailers (sales tax).
  • SC revenue ruling #20-2 

    South Carolina Department of Revenue (South Carolina State Library, 2020-06-12)
    The purpose of this advisory opinion is to provide general guidance and examples regarding the credit and the deduction provisions. For reference, tables are provided for each type of preceptor that lists the maximum five ...
  • SC information letter #20-17 

    South Carolina Department of Revenue (South Carolina State Library, 2020-06-29)
    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 ...

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