SC Department of Revenue
Frequently Asked Questions




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.


License Taxes
Admissions Tax
Deed Fee
Soft Drink Tax
Cigarette/Tobacco Tax
Electric Power Tax

Environmental Taxes
Solid Waste Tax
Nuclear Waste Tax

Regulatory Taxes
Bingo Regulation & Fees
Beer, Wine and Alcoholic Liquor Taxes and Regulations

Motor Fuel Taxes
Motor Fuel

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