| Table of Contents | |
| Major Accomplishments of the South Carolina Department of Revenue | i |
| Taxpayer Information | |
| Taxpayer Bill of Rights | 1 |
| Assistance from South Carolina Department of Revenue | 3 |
| Management and Tax Administration | |
| Mission and Administration of South Carolina Department of Revenue | 4 |
| Responsibilities of South Carolina Department of Revenue | 5 |
| Tax Administered South Carolina Department of Revenue | 11 |
| Regulation and Legislation | |
| Legislative Summary 2001 | 25 |
| Revenues and Expenditures Data | |
| South Carolina General Fund Revenues and Expenditures | 29 |
| South Carolina Department of Revenue -Agency Budget | 30 |
| South Carolina Department of Revenue Fiscal Year Revenue Collections by Type | 31 |
| South Carolina Department of Revenue Enforced Collections | 33 |
| Regulation of Alcohol Beverages, Bingo, and Coin-Operated Devices | 34 |
| Individual Income Tax Data | |
| Comparison of State Individual Income Tax Rates | 35 |
| Individual Income Returns by County | 38 |
| Individual Income Returns by Tax Liability | 40 |
| Individual Income Tax Return Statistics | 41 |
| Individual Income Tax Contributions and Credits | 42 |
| Individual Income Returns Debt Collections | 43 |
| Individual Income Returns by Income Class | 46 |
| Job Development and Retraining Credits | 47 |
| Corporate Income Tax Data | |
| Comparison of Corporate Income Tax Rates | 48 |
| Corporate Income Returns by Tax Liability | 50 |
| Corporate Income Tax Credits | 51 |
| Corporate Income Returns by Standard Industrial Classification SIC | 52 |
| Statewide Sales and Use Tax Data | |
| Comparison of State Sales Tax Rates And Vendor Discounts | 58 |
| Sales and Use Tax Accounts | 60 |
| Sales Tax Collection by County | 61 |
| Gross Sales by City and County | 63 |
| Sales Tax Collections by Standard Industrial Classification | 68 |
| Sales and Use Tax $3,000 Maximum Taxpayer Discounts | 74 |
| Sales and Use Tax $10,000 Maximum Taxpayer Discounts | 75 |
| Revenue Impact of Sales Tax Holiday | 76 |
| Revenue Impact of Reduced Tax on Food Sales | 77 |
| Local Sales and Use Tax Data | |
| South Carolina Counties with Additional Sales Tax | 78 |
| Local Option Sales Tax and Use Tax Collections by City and County | 79 |
| Special Local Option Sales Tax Collections by County | 83 |
| Accommodations Tax Data | |
| Accommodations Tax Collections by Month | 84 |
| Accommodations Tax Collections by County | 85 |
| Admissions Tax Data | |
| Admissions Tax Collections by County | 86 |
| Admissions Tax by Event Type | 87 |
| Tobacco Tax Data | |
| Comparison of State Excise Tax Rates on Cigarettes | 88 |
| Tobacco Tax Collections by Month | 89 |
| Beer, Wine, and Alcohol Tax Data | |
| Comparison of State Beer Excise Tax Rates | 90 |
| Alcoholic Beverage License by County and Type | 92 |
| Alcoholic Beverage License -Local Option Permit Counties and Municipalities | 94 |
| Property Taxes | |
| Assessed Property Values by School District | 95 |