Publications

This area contains publications and other reports released by the SC Department of Revenue. Many of these are PDF files. For information about viewing PDF files using the Adobe Acrobat Reader, see SCDOR Documents in PDF Format.

Basic Tax Guides and Brochures	Legislative Updates
General Information	Sales and Use Tax Information
Individual Taxpayer Information	Summary of SC Corporate Income Taxes
Information for Tax Professionals	SC DOR Annual Reports

Basic Tax Guides and Brochures for Businesses
Business Tax Guide

Starting a Small Business in South Carolina

Admissions Tax

Annual Reporting Requirements for Nonprofit Corporations

RS-1 Magnetic Media Specifications

EFT Program Guide

General Information

Your Rights as a South Carolina Taxpayer

Appeals Procedures
Information Guide - Request for Advisory Opinion
Jobs Tax Credit - County Rankings for 2007

Local, State, and Federal Tax Incentives for Conservation Easements

2004 High School Guide to SC Income Tax

Individual Taxpayer Information

Moving to South Carolina: A Tax Guide for New Residents

Homeowner's Guide to Property Taxes in SC

Guide to South Carolina Tuition Tax Credit

Information for Tax Professionals

South Carolina Property Tax, 2008 Edition

Advisory Opinions Homepage
Deed Recording Fee Manual
South Carolina Tax Incentive for Economic Development - 2008a Winter Edition

2005 Clemson Workshop Manual

2005 Sales EFT/EDI Implementation Guide

Sales and Use Tax Information

Sales and Use Tax
2008 Sales and Use Tax Workshop Manual

2007 Sales and Use Tax Workshop Manual
2006 Sales and Use Tax Workshop Manual

2005 Sales and Use Tax Workshop Manual
Sales Tax EDI Taxpayer Program Guide

DOR Annual Reports

2006-2007 Annual Report
2005-2006 Annual Report
2004-2005 Annual Report
2003-2004 Annual Report
2002-2003 Annual Report
2001-2002 Annual Report

2000-2001 Annual Report
1999-2000 Annual Report

Additional DOR Reports

Regulation Reports

This section contains a summary of South Carolina Corporate Income Taxes, including corporate license fees, withholding, LLCs and some procedural and constitutional issues.

The opinions expressed in this paper are the authors' opinions and should not be attributed to the South Carolina Department of Revenue. This paper is revised through June 10, 2005, but it does not reflect legislation passed in the 2005 South Carolina legislative session.