The Department of Revenue publishes a variety of documents on taxes and agency programs, including manuals, statistics, and reports.

Recent Submissions

  • Do I need to pay accommodations tax? 

    South Carolina Department of Revenue (South Carolina State Library, 2021-07-14)
    Use this flowchart to determine if you need to pay an accommodations tax in South Carolina.
  • Governmental entity collection programs guide : setoff debt and government entity accounts receivable (GEAR) for participation in 2022 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06)
    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 ...
  • A guide to determining a taxpayer's domicile for income tax purposes 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2021-06)
    The purpose of this guide is to provide a general overview of the domicile rules for South Carolina individual income tax purposes. Since other states may have rules different from South Carolina, this guide is intended ...
  • 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, 2021-06-02)
    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 ...
  • South Carolina tax incentives for economic development 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2021-05-03)
    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 ...
  • South Carolina Department of Revenue legislative update for 2012 

    South Carolina Department of Revenue (South Carolina State Library, 2012)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...
  • South Carolina Department of Revenue legislative update for 2011 

    South Carolina Department of Revenue (South Carolina State Library, 2011)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...
  • South Carolina Department of Revenue legislative update for 2010 

    South Carolina Department of Revenue (South Carolina State Library, 2010)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...
  • South Carolina Department of Revenue legislative update for 2009 

    South Carolina Department of Revenue (South Carolina State Library, 2009)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...
  • South Carolina Department of Revenue legislative update for 2008 

    South Carolina Department of Revenue (South Carolina State Library, 2008)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...
  • South Carolina Department of Revenue legislative update for 2007 

    South Carolina Department of Revenue (South Carolina State Library, 2007)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...
  • South Carolina Department of Revenue legislative update for 2006 

    South Carolina Department of Revenue (South Carolina State Library, 2006)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...
  • South Carolina Department of Revenue legislative update for 2005 

    South Carolina Department of Revenue (South Carolina State Library, 2005)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...
  • South Carolina Department of Revenue legislative update for 2004 

    South Carolina Department of Revenue (South Carolina State Library, 2004)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...
  • South Carolina Department of Revenue legislative update for 2003 

    South Carolina Department of Revenue (South Carolina State Library, 2003)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...
  • South Carolina sales and use tax manual 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2021-03-12)
    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. ...
  • 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, 2021-02-03)
    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 ...
  • 2019-2020 report of educational credit for exceptional needs 

    South Carolina Department of Revenue (South Carolina State Library, 2021-01-15)
    This is a report on the impact of the Educational Credit for Exceptional Needs Children (ECENC) program as required by Act 247 of 2018. The ECENC program provides grants and parental tax credits to exceptional needs students ...
  • 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, 2020-10-15)
    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 ...
  • Tax legislative update for 2020 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2020-12-18)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...

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