Tax Manuals Published by the Policy Division

These publications are written in general terms for widest possible use and may not contain all the specific requirements or provisions of authority. It is intended as a guide only, and the application of its contents to specific situations will depend on the particular circumstances involved. These publications do not constitute tax, legal, or other advice and may not be relied on as a substitute for obtaining professional advice or for researching up to date original sources of authority. Nothing in these publications supersedes, alters, or otherwise changes provisions of the South Carolina code, regulations, or Department advisory opinions. These publications do not represent official Department policy.

South Carolina Legislative Update for 2012
(Published 8/2011)

          Prior Years Legislative Updates

SC Individual Income Tax Publication - Final, 2013 Edition

SC Individual Income Tax Publication - Draft

South Carolina Tax Incentives for Economic Development, 2013 Edition
(Published 1/2013)