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 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
Simplifying Business Services - Online Services
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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
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Individual Taxpayer Information
Moving to South Carolina: A Tax Guide for New Residents
Guide to South Carolina Tuition Tax Credit
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Information for Tax Professionals
South Carolina Tax Incentives for Economic Development, 2010 Edition
South Carolina Cigarette and Tobacco Tax Manual, 2009 Edition
South Carolina Sales and Use Tax Manual, 2009 Edition
South Carolina Property Tax, 2009 Edition
Deed Recording Fee Manual
Advisory Opinions Homepage
2005 Clemson Workshop Manual
2005 Sales EFT/EDI Implementation Guide
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Sales and Use Tax Information
Sales and Use Tax
2009 Sales & Use Tax Seminar Manual
2008 Sales and Use Tax Workshop Manual
2007 Sales and Use Tax Workshop Manual
Sales Tax EDI Taxpayer Program Guide
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DOR Annual Reports
2000-2001 Annual Report
1999-2000 Annual Report
Additional DOR Reports
Regulation Reports
2006 Index of Taxpaying Ability Report (Summary)
2006 Property Ratio Study by County
Ratio Study Historical Update
2004-2005 Taxpayers' Rights Advocate Annual Report
2003-2004 Taxpayers' Rights Advocate Report
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Legislative Updates
Legislative Update for 2009
Tax Legislative Update for 2009-Subsequent Legislation
Legislative Update for 2008
Legislative Update for 2007
Legislative Update for 2006
Legislative Update for 2005
Legislative Update for 2004
Legislative Update for 2003
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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.
Title & Table of Contents
Overview
Limitations (Geoffrey)
Rates & Impositions
Income Tax Calculation
Allocation & Apportion
Tax Moratorium & Credits
Returns & Payments
Corporate License Fees
Withholding
Tax Procedures
Work Papers - Including Tax Credit Charts
Bibliography
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