Now showing items 1-15 of 15

  • A guide to accommodations tax 

    South Carolina Department of Revenue (South Carolina State Library, 2018)
    This document explains what an accommodations tax is and gives a flow chart to determine if you need to pay an accommodations tax.
  • A guide to South Carolina's accommodations tax on second home and vacation rentals 

    South Carolina Department of Revenue (South Carolina State Library, 2014)
  • Average daily membership (ADM) and weighted pupil unit (WPU) historical analysis 

    South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2018-05-14)
    This chart gives the average daily pupil attendance in South Carolina schools broken down by fiscal year from 1997/98 to 2018/19
  • County rankings for 2012 jobs tax credit, corporate tax moratorium, and fee-in-lieu of property tax 

    South Carolina Department of Revenue (South Carolina State Library, 2012-01-27)
    This is a listing of counties under different tax tiers for the job tax credit and corporate tax moratorium.
  • Individuals 85 years old and older 1% state sales tax reduction 

    South Carolina Department of Revenue (South Carolina State Library, 2018-07-05)
    Retailers are required to post a sign at each entrance or each cash register notifying individuals 85 years old and older of a 1% state sales tax reduction. Failure to post the sign may result in fines or, after written ...
  • Projected distribution of property tax revenue by assessment classification for FY 2017-18 

    South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2017-01-10)
    This color pie graph represents the distribution of property tax revenue in South Carolina by assessment classification. Assessment classifications include commercial/rental, agricultural/corporate, agricultural/private, ...
  • Projected property tax revenue by assessment classification and reimbursement by the state for FY 2017-18 

    South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2017-01-10)
    This paper on the projected property tax is broken down by property class (assessment ratio), projected property tax revenue and percent of total revenue.
  • Projected property tax revenue by assessment classification FY 2017-18 

    South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2017-01-10)
    This graph represents the projected property tax revenue in South Carolina by assessment classification. Assessment classifications include commercial/rental, agricultural/corporate, agricultural/private, owner occupied, ...
  • Sales and use tax guide for automobile and truck dealers 

    South Carolina Department of Revenue, Office of General Counsel, Policy Section (South Carolina State Library, 2016)
    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 #16-5 

    South Carolina Department of Revenue (South Carolina State Library, 2016-04-07)
    A citator of advisory opinions issued by the Department from 1987 through March 2016 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published. This ...
  • SC information letter #16-6 

    South Carolina Department of Revenue (South Carolina State Library, 2016-06-01)
    Code Section 12-36-2120(57) provides for an annual three-day sales tax holiday for sales taking place from 12:01 a.m. on the first Friday in August and ending at midnight on the following Sunday. Accordingly, the 2016 sales ...
  • SC INFORMATION LETTER #16-7 

    South Carolina Department of Revenue (South Carolina State Library, 2016-06-13)
    For fiscal year 2016-2017 (July 1, 2016 through June 30, 2017), Budget Provisos 93.7 and 117.86 direct the Revenue Department to reduce the rate of interest paid on eligible refunds by a total of three percentage points. ...
  • SC revenue ruling #16-4 

    South Carolina Department of Revenue (South Carolina State Library, 2016-05-17)
    The purpose of this advisory opinion is to restate and update guidelines to assist in determining the proper licenses required on various amusement and arcade machines, devices, and tables pursuant to Code Sections 12-21-2720 ...
  • South Carolina Department of Revenue legislative update for 2014 

    South Carolina Department of Revenue (South Carolina State Library, 2014)
    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 

    South Carolina Department of Revenue (South Carolina State Library, 2014)
    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, ...