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. ...

A citator of advisory opinions issued by the Department from 1987 through June 2016 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published. This ...

The most recently available State per capita income figure is: State of South Carolina $39,465.

When recording a deed, Code Section 12-24-70 requires an affidavit to be filed with a deed. This document contains a sample affidavit.

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 a listing of South Carolina per capita income broken down by county. The state per capita income is $39,517.

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 2017 sales ...

The interest rate to be applied to underpayments and over payments of taxes is listed in this opinion. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.

This gives the interest rate to be applied to underpayments and overpayments of taxes from 9/1/1985 through 12/31/2018.

This is an index of South Carolina advisory opinions issued by the Department from 1987 through March 30, 2018.