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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  • 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.
  • SC information letter #20-25 

    South Carolina Department of Revenue (South Carolina State Library, 2020-09-04)
    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.
  • State tax appeal procedures for state property tax assessments and property tax exemptions administered by the Department of Revenue 

    South Carolina Department of Revenue (South Carolina State Library, 2020-09-03)
    This information guide explains the South Carolina Tax Appeals Procedure for Property Tax Assessments and Property Tax Exemptions administered by the Department of Revenue
  • 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.

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