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

Recent Submissions

  • 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, 2023-04-25)
    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 ...
  • ACH credit instructions : taxpayer's guide to successful ACH credit transactions 

    South Carolina Department of Revenue (South Carolina State Library, 2023-03-03)
    The SCDOR requires certain tax payments to be initiated on or before the payment due date. Tax payments must post to the SCDOR bank account within two banking days after the due date. Revenue procedures and policies have ...
  • Electronic filing of sales, use, accommodations, and local taxes : XML taxpayer program guide 

    South Carolina Department of Revenue (South Carolina State Library, 2023-02-28)
    The South Carolina Department of Revenue (SCDOR) has designed an electronic filing program (EFT/ XML) for the transmission of your payment and the filing of your sales, Use, Accommodations, and Local Taxes.
  • South Carolina individual income tax 

    South Carolina Department of Revenue (South Carolina State Library, 2023-02-22)
    This gives income tax tips including filing options, payment options, refund options, amended returns, extensions and forms.
  • SCDOR ACH debit guide : taxpayer's guide to successful ACH debit payments (Electronic Funds Transfer) 

    South Carolina Department of Revenue (South Carolina State Library, 2023-03-02)
    The South Carolina Department of Revenue (SCDOR) requires certain tax payments to be initiated electronically by the payment due date. Funds must be deposited into the SCDOR’s bank account within two banking days after ...
  • 2021-2022 study of Educational Credit for Exceptional Needs Children Program 

    South Carolina Department of Revenue (South Carolina State Library, 2023-01-17)
    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 ...
  • South Carolina cigarette and tobacco tax manual 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2023-01-12)
    The purpose of this cigarette and tobacco products tax manual is to provide businesses, Department of Revenue employees and tax professionals a central summary of information concerning South Carolina’s cigarette and tobacco ...
  • 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.
  • 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 ...
  • Department of Revenue 5-year regulation review 

    South Carolina Department of Revenue (South Carolina State Library, 2021-11-17)
    Every five years, a state agency is required to conduct two reviews of the regulations under its authority - one review for the Code Commissioner and a second review for the Small Business Regulatory Review Committee. The ...
  • Tax legislative update for 2022 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2022-09-07)
    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 property tax 2013 edition 

    South Carolina Department of Revenue (South Carolina State Library, 2013)
    This annual publication sites sections of South Carolina law pertaining to property tax. It includes names and addresses of county property tax assessors, definitions and citations, classification and valuation of property, ...
  • South Carolina property tax 2011 edition 

    South Carolina Department of Revenue (South Carolina State Library, 2011)
    This annual publication sites sections of South Carolina law pertaining to property tax. It includes names and addresses of county property tax assessors, definitions and citations, classification and valuation of property, ...
  • South Carolina property tax 2009 edition 

    South Carolina Department of Revenue (South Carolina State Library, 2009)
    This annual publication sites sections of South Carolina law pertaining to property tax. It includes names and addresses of county property tax assessors, definitions and citations, classification and valuation of property, ...
  • South Carolina property tax 2006 edition 

    South Carolina Department of Revenue (South Carolina State Library, 2006)
    This annual publication sites sections of South Carolina law pertaining to property tax. It includes names and addresses of county property tax assessors, definitions and citations, classification and valuation of property, ...
  • South Carolina property tax 2005 edition 

    South Carolina Department of Revenue (South Carolina State Library, 2005)
    This annual publication sites sections of South Carolina law pertaining to property tax. It includes names and addresses of county property tax assessors, definitions and citations, classification and valuation of property, ...
  • South Carolina property tax 

    South Carolina Department of Revenue (South Carolina State Library, 2004)
    This annual publication sites sections of South Carolina law pertaining to property tax. It includes names and addresses of county property tax assessors, definitions and citations, classification and valuation of property, ...
  • Governmental entity collection programs guide : setoff debt and government entity accounts receivable (GEAR) for participation in 2023 

    South Carolina Department of Revenue (South Carolina State Library, 2022-06)
    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 ...
  • South Carolina tax incentives for economic development 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2022-01)
    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 ...

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