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

  • SCDOR e-file provider guide 

    South Carolina Department of Revenue (South Carolina State Library, 2022-11-09)
    This guide gives information for tax preparers for filing electronic tax returns.
  • SC revenue ruling #22-13 

    South Carolina Department of Revenue (2022-12-01)
    The purpose of this advisory opinion is to update SC Revenue Ruling #18-13 concerning the partial property tax exemption for manufacturing property to reflect changes made to the partial exemption by Act. No. 39 of 2021, ...
  • SC revenue ruling #22-12 

    South Carolina Department of Revenue (2022-11-18)
    The purpose of this advisory opinion is to update SC Revenue Ruling #05-1, “Fuel Surcharges by Retailers Delivering Tangible Personal Property,” to include additional examples illustrating the application of the sales and ...
  • SC revenue ruling #22-11 

    South Carolina Department of Revenue (2022-11-17)
    The purpose of this advisory opinion is to update SC Revenue Ruling #21-13 to address the expansion of the “military” retirement income deduction by Act No. 156 of 2022, effective for tax years beginning 2022.
  • SC revenue ruling #22-10 

    South Carolina Department of Revenue (2022-10-25)
    This paper answers the question: Is a separately stated “inflation fee,” “convenience fee,” “non-cash adjustment fee,” or similar type of fee charged by a retailer as part of the retail sale of tangible personal property ...
  • SC revenue ruling #22-9 

    South Carolina Department of Revenue (2022-10-25)
    The purpose of this advisory opinion is to address the application of the sales and use tax exemption for injectable medications and injectable biologics in Code Section 12-36-2120(80) that are administered by or pursuant ...
  • SC revenue ruling #22-8 

    South Carolina Department of Revenue (2022-10-25)
    The purpose of this advisory opinion is to update Department guidance with respect to the criteria that must be met to require a retailer to remit a local jurisdiction’s sales and use tax when delivering the product to a ...
  • SC revenue ruling #22-6 

    South Carolina Department of Revenue (2022-10-25)
    The purpose of this advisory opinion is to update guidance concerning the application of the casual excise tax on sales of airplanes, boats, and boat motors when the sales and use tax has not previously been paid.
  • SC revenue ruling #22-7 

    South Carolina Department of Revenue (2022-10-25)
    The purpose of this advisory opinion is to update guidance concerning the application of state and local sales and use taxes, and the casual excise tax, to sales of boats, boat motors, and boat trailers when sold individually ...
  • SC private letter ruling #22-2 

    South Carolina Department of Revenue (South Carolina State Library, 2022-11-02)
    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 ...
  • South Carolina sales and use tax manual 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2022-11-16)
    The purpose of this sales and use tax manual is to provide businesses, Department of Revenue employees and tax professionals a central summary of information concerning South Carolina’s sales and use tax law and regulations. ...
  • Sales and use tax guide for automobile and truck dealers 

    South Carolina Department of Revenue Policy Division (South Carolina State Library, 2022-11-17)
    The purpose of this guide is to provide information specific to automobile and truck dealers, including motor vehicle transactions involving sales of motor vehicles to nonresidents, leases, short-term rentals, maximum tax ...
  • SC information letter #22-25 

    South Carolina Department of Revenue (2022-12-16)
    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 #22-24 

    South Carolina Department of Revenue (2022-12-14)
    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 #22-23 

    South Carolina Department of Revenue (2022-12-14)
    The purpose of this information letter is to provide the county rankings for purposes of the job tax credit, counties qualifying for the tax moratorium, and counties qualifying for the reduced fee in lieu of property tax.
  • SC information letter #22-22 

    South Carolina Department of Revenue (2022-12-06)
    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 #22-21 

    South Carolina Department of Revenue (2022-11-01)
    This is an index of South Carolina advisory opinions issued by the Department from 1987 through September 30, 2022.
  • SC information letter #22-20 

    South Carolina Department of Revenue (2022-11-01)
    A citator of advisory opinions issued by the Department from 1987 through September 30, 2022 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC information letter #22-19 

    South Carolina Department of Revenue (2022-10-10)
    On October 5, 2022, the Internal Revenue Service (IRS) provided special filing and payment relief to persons affected by Hurricane Ian. Persons affected by Hurricane Ian include individuals who live in, and businesses ...
  • SC information letter #22-18 (revised) 

    South Carolina Department of Revenue (2022-10-10)
    In the “Comprehensive Tax Cut Act of 2022,” the General Assembly appropriated $1 billion to a Taxpayer Rebate Fund to be used to provide a one-time rebate for each 2021 individual income tax return that reports a South ...

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