SC Department of Revenue
Miscellaneous License Taxes


Miscellaneous License Taxes

Welcome to the South Carolina Department of Revenue Miscellaneous Tax website.


Various miscellaneous taxes are imposed in this state to including excise taxes, wholesale taxes on distributors, stamp taxes and special assessments.  Several of these taxes require the issuance of a license.  This page provides information on some of the miscellaneous taxes. For complete details on all taxes or for application for licenses, please contact the appropriate Department of Revenue personnel.



          Beer, Wine, and Liquor

          Liquor by the Drink

          Deed Recording Fee

          Electric Power                  


          Forest Renewal Fee

          Bio Mass Incentive 

          Low-Level Radioactive Waste

          Dry Cleaning Facilities

          Bank Tax

          Savings and Loan Associations Tax

          Solid Waste Excise Tax


General Tax Information: Provides access to general information about license excise, wholesale, deed recording fees and special assessments.


Frequently Asked Questions:  Provides answers to frequently asked questions about various miscellaneous license taxes.  The purpose of these frequently asked questions (FAQs) is to assist taxpayers and others in gaining a better understanding of the tax laws. We know that understanding your obligations is the first step in complying with tax laws.



These FAQs are written in general terms for widest possible use. They are intended as a guide only, and the application of their answers to specific situations will depend on the particular circumstances involved. These FAQs may not be relied on as a substitute for obtaining professional advice and researching original sources of authority. Nothing in these FAQs supersede, alter, or otherwise change provisions of the South Carolina code, regulations or Department advisory opinions.

Appeals Procedures: The steps necessary to appeal state tax assessments, license revocations, and refund claims.


E-Services: Provides information about the electronic methods available for paying various miscellaneous taxes.


Forms:  Provides access to current miscellaneous tax forms.


Help:  Provides information to frequently dialed numbers and taxpayer service centers.

What's New

Cigarette and Tobacco Tax Manual, 2011 Edition
























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