S.C. Code Ann. § 12-60-30 — SC Code / Title 12 / Chapter 60 / Article 1 / Section 12-60-30
SECTION 12-60-30. Definitions.
Status: in_force

As used in this chapter and in Chapter 54 of this title except when the context clearly indicates a different meaning: (1) "Administrative Law Court" means the Administrative Law Court created by Section 1-23-500. The Administrative Law Court holds the contested case hearings. (2) "Assessment" means the department's recording the liability of the taxpayer in the office of the department, subject to the restrictions in Section 12-60-440. (3) "Classification" means the various categories of property subject to property tax to which specific property tax assessment ratios apply. (4) "Contested case hearing" has the same meaning as it has in Section 1-23-310. It is a hearing conducted pursuant to Article 3, Chapter 23, Title 1, the South Carolina Administrative Procedures Act, and includes the hearings conducted by the Administrative Law Court to review county boards of assessment appeals decisions, county auditor decisions, decisions on claims for refund made by a majority of county auditor, county treasurer, and county assessor, and department determinations. (5) "County assessor" or "assessor" means a county officer or official who issues an official property tax assessment for real property. (6) "County auditor" or "auditor" means a county officer or official who issues an official property tax assessment for personal property. (7) "County board of assessment appeals" or " county board" means the board of assessment appeals which considers appeals of property tax assessments issued by the property tax assessor for the county and which also hears appeals of refund claims of property as determined by the majority of the county assessor, county auditor, and county treasurer. (8) "Deficiency" means the amount by which a tax exceeds the amount shown on a return or report filed by a taxpayer, if any, plus the amounts previously assessed, or collected without assessment, as a deficiency. (9) "Department" means the South Carolina Department of Revenue. (10) "Department determination" means the final determination within the department from which a taxpayer or a local governing body, as applicable, may request a contested case hearing before the Administrative Law Court. (11) "Department representative" means the person appointed by the department to prepare the department's determination and represent the department at the contested case hearing. (12) "Director" means the director of the department. (13) "Division decision" means a decision by a division of the department that affects the rights or obligations of a person for which no specific appeals rights are provided by this act. Division decision includes the refusal to expunge or satisfy a lien. (14) "Exhaustion of the taxpayer's administrative remedy" means that the taxpayer has: (a) exhausted his prehearing remedy; and (b) had a hearing held pursuant to the Administrative Procedures Act with the Administrative Law Court. (15) "Exhaustion of the taxpayer's prehearing remedy" means that the taxpayer: (a) filed a written protest as required by this chapter; (b) attended the conference with the county board of assessment appeals for the purposes of Subarticle 9, Article 9 of this chapter, or met with the auditor for purposes of Subarticle 13, Article 9 of this chapter; and (c) provided the facts, the law, and other authority supporting the taxpayer's position to: (i) the county board of assessment appeals at its conference for appeals made pursuant to Subarticle 9, Article 9 of this chapter; (ii) the auditor in the taxpayer's protest or claim for refund for appeals made pursuant to Subarticle 13, Article 9 of this chapter; or (iii) the department representative in the protest for regulatory violation matters, and within thirty days after filing the protest for other matters, or the later date agreed to by the department representative. For the purpose of this section, regulatory violation matters are violations of a statute or regulation which controls the conduct of alcoholic beverage licensees, bingo licensees, or coin-operated device licensees. It includes violations which may result in the suspension or revocation of a license, but it does not include taxes or interest on taxes or monetary penalties in Chapter 54 of this title. (16) "Internal Revenue Code" means the Internal Revenue Code as provided in Section 12-6-40(A). (17) "Mathematical or clerical error" means: (a) an error in addition, subtraction, multiplication, or division shown on a return; (b) an incorrect use of a table provided by the department for use with a return, if the incorrect use is apparent from the existence of other information on the return; (c) an omission of information which is required to be supplied on the return to substantiate an entry on the return; or (d) an entry of a deduction or credit item in an amount which exceeds the statutory limit that is either: (i) a specified monetary amount; or (ii) a percentage, ratio, or fraction, if the items entering into the application of that limit appear on the return. (18) "Property tax" means ad valorem taxes on real and personal property. (19) "Property tax assessment" means a valuation or determination of property value for annual property tax purposes arrived at by multiplying the fair market value or special use value of the property by the appropriate assessment ratio for the taxable property's classification. (20) "Property tax assessment ratio" means the percentages established for the property classification by Section 12-43-220. (21) "Property tax assessor" means the county assessor, the county auditor, the department, or a government official who issues a property tax assessment. (22) "Property taxpayer" means a person who is liable for, or whose property or interest in property, is subject to, or liable for, a property tax imposed by this title. (23) "Proposed assessment" means the first written notice sent or given to the taxpayer stating that a division within the department has concluded that a tax is due. The term proposed assessment does not include the auditor's work papers, draft audit reports, or a document specifically stating that it is not a proposed assessment. (24) "Protest" means a written appeal of a proposed assessment or a division decision made in accordance with this chapter. (25) "Special use value" means property valued pursuant to Section 12-43-220(d). (26) "State tax" means taxes, licenses, permits, fees, or other amounts, including interest and penalties, imposed by this title, or assessed or collected by the department, except property taxes. (27) "Tax" or "taxes" means taxes, licenses, permits, fees, or other amounts, including interest, regulatory and other penalties, and civil fines, imposed by this title, or subject to assessment or collection by the department. (28) "Tax notice" or "tax bill" means the demand for payment of property taxes. (29) "Taxpayer" means a person who is liable for a tax or who is responsible for collecting and remitting a tax. "Taxpayer" includes a licensee and an applicant for a license, issued by or administered by the department. (30) "Local governing body" means, for property tax purposes, the governing body of a county, municipality, or other political subdivision that is entitled to receive any portion of the tax revenue generated from a property tax assessment. (31) "Affected county" means, for property tax purposes, a county that administers property tax collections for its own jurisdiction or for another local governing body and is in a property tax dispute with a taxpayer. (32) "Chief executive officer" means, for property tax purposes, the official identified in Section 8-13-1110(B)(5). (33) "Chief administrative official" means, for property tax purposes, the official identified in Section 8-13-1110(B)(6). Effect of Amendment 2018 Act No. 265, SECTION 8.A, added (30) to (33), relating to the definitions of "local governing body", "affected county", "chief executive officer", and "chief administrative official", respectively. 2018 Act No. 265, SECTION 8.B, in (10), substituted "taxpayer or a local governing body, as applicable," for "person".
S.C. Code Ann. § 12-37-820 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-820
SECTION 12-37-820. Payment of expenses of examination.
Status: in_force

If upon the examination provided for in Section 12-37-780 the return made to or by the auditor shall be found to be correct, the expenses of the examination shall be paid by the county auditor, out of the county treasury. But if it shall be found that the return, as made, was erroneous, whether intentionally so or not, or that no return was made, the auditor shall pay the expenses of the examination out of the county treasury and charge them to the person examined on the duplicate, in addition to any penalty charged in any such case. Any such amount shall be collected, with the taxes of such person, to reimburse the treasury of the county for the expenses paid as aforesaid.
S.C. Code Ann. § 12-21-2710 — SC Code / Title 12 / Chapter 21 / Article 19 / Section 12-21-2710
SECTION 12-21-2710. Types of machines and devices prohibited by law; penalties.
Status: in_force

It is unlawful for any person to keep on his premises or operate or permit to be kept on his premises or operated within this State any vending or slot machine, or any video game machine with a free play feature operated by a slot in which is deposited a coin or thing of value, or other device operated by a slot in which is deposited a coin or thing of value for the play of poker, blackjack, keno, lotto, bingo, or craps, or any machine or device licensed pursuant to Section 12-21-2720 and used for gambling or any punch board, pull board, or other device pertaining to games of chance of whatever name or kind, including those machines, boards, or other devices that display different pictures, words, or symbols, at different plays or different numbers, whether in words or figures or, which deposit tokens or coins at regular intervals or in varying numbers to the player or in the machine, but the provisions of this section do not extend to coin-operated nonpayout pin tables, in-line pin games, or to automatic weighing, measuring, musical, and vending machines which are constructed as to give a certain uniform and fair return in value for each coin deposited and in which there is no element of chance. Any person violating the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than five hundred dollars or imprisoned for a period of not more than one year, or both. This section does not apply to the development, manufacture, processing, selling, possessing, provision of technical aid, or transporting of any printed materials, gaming equipment, devices, or other materials, software, or hardware used or designated for use in out-of-state jurisdictions by a gaming device manufacturer. A gaming device manufacturer is a manufacturing entity that is in good standing with the South Carolina Secretary of State's Office, is registered with the United States Department of Justice Gambling Device Registration Unit, is authorized to do business in the State of South Carolina, and has all appropriate business licensure and zoning authorization necessary to operate a manufacturing facility in the jurisdiction in which the manufacturing facility is located. Any transportation of gaming devices authorized in this section must comply with all applicable federal laws. This section may not be construed so as to prohibit communications between persons in this State and persons involved with such legal lotteries or gaming devices relative to such printed materials, equipment, devices, or other materials, software, or hardware. Editor's Note Licensure under SECTION 12-21-2720 is no longer effective after June 30, 2000. 1999 Act No. 125, Part VI, SECTION 23, subsections (C) and (D), provide as follows: "(C) Part I takes effect July 1, 2000; "(D) If Part I takes effect, the South Carolina Department of Revenue, upon application, shall refund to any person holding a license for the operation of video game machines, on a pro rata basis, the portion of any license fee previously paid to the department for licenses that extend beyond June 30, 2000;" Effect of Amendment 2022 Act No. 190, SECTION 1, added the third undesignated paragraph.
S.C. Code Ann. § 12-37-210 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-210
SECTION 12-37-210. Property which is taxable.
Status: in_force

All real and personal property in this State, personal property of residents of this State which may be kept or used temporarily out of the State, with the intention of bringing it into the State, or which has been sent out of the State for sale and not yet sold, and all moneys, credits and investments in bonds, stocks, joint-stock companies or otherwise of persons resident in this State shall be subject to taxation.
S.C. Code Ann. § 12-37-225 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-225
SECTION 12-37-225. Consideration of federal or state income tax credits for low income housing with respect to valuation of real property for property tax purposes.
Status: in_force

(A) Federal or state income tax credits for low income housing may not be taken into consideration with respect to the valuation of real property or in determining the fair market value of real property for property tax purposes. For properties that have deed restrictions in effect that promote or provide for low income housing, the income approach must be the method of valuation to be used. (B) For purposes of this section, "low income housing" means housing intended for occupancy by households with incomes not exceeding eighty percent of area median income, adjusted for household size, as determined by the United States Department of Housing and Urban Development. Editor's Note 2006 Act No. 383, SECTION 2, provides as follows: "This act takes effect upon approval by the Governor and is effective beginning with taxes to be assessed for the year of its enactment."
S.C. Code Ann. § 12-8-2020 — SC Code / Title 12 / Chapter 8 / Article 17 / Section 12-8-2020
SECTION 12-8-2020. Refund of credit for overpayment.
Status: in_force

(A) A refund or credit may be allowed for an overpayment of tax withheld pursuant to this chapter to: (1) the withholding agent to the extent that the withholding agent did not withhold the overpayment amount from the taxpayer; or (2) the taxpayer to the extent that the overpayment was withheld from the taxpayer. (B) A refund or credit may be granted to a withholding agent who has withheld taxes in error if the withholding agent has refunded or unconditionally credited the amount erroneously withheld to the taxpayer and the amount is refunded or credited to the taxpayer before the issuance of the original wage and tax statement for the calendar year.
S.C. Code Ann. § 12-6-4990 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-4990
SECTION 12-6-4990. Payment of tax due upon filing return; effect of extension; requirement of making estimated tax payment.
Status: in_force

When an income tax return is required under this chapter, the taxpayer shall pay the tax due with the return to the department at the time for filing the return determined without regard to any extensions of time for the filing. Nothing in this section eliminates the requirement for making estimated tax payments as provided in Article 29 of this chapter.
S.C. Code Ann. § 12-21-6050 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-6050
SECTION 12-21-6050. Tax proceeds credited to general fund of state.
Status: in_force

The department shall credit the proceeds of the tax levied by this article to the general fund of the State.
S.C. Code Ann. § 12-8-2040 — SC Code / Title 12 / Chapter 8 / Article 17 / Section 12-8-2040
SECTION 12-8-2040. Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns.
Status: in_force

For purposes of Chapter 54, the quarterly return required under Section 12-8-1530, the annual reconciliation required under Section 12-8-1550, and the form required to be filed in connection with withholding under Section 12-8-580 are considered returns.
S.C. Code Ann. § 12-37-2721 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2721
SECTION 12-37-2721. Exemptions from motor vehicle tax.
Status: in_force

The provisions of this article do not apply to motor vehicles owned and licensed by motor vehicle dealers and operated on the highway with education license plates pursuant to Section 56-3-2320. Code Commissioner's Note Another SECTION 12-37-2721 was added by 1994 Act No. 497, Part II, SECTION 70B. At the direction of the Code Commissioner, that section was renumbered as SECTION 12-37-2723.
S.C. Code Ann. § 12-39-20 — SC Code / Title 12 / Chapter 39 / Section 12-39-20
SECTION 12-39-20. Oaths of auditors.
Status: in_force

Before entering on the duties of his office the auditor must take the oath prescribed by the Constitution.
S.C. Code Ann. § 12-4-70 — SC Code / Title 12 / Chapter 4 / Article 1 / Section 12-4-70
SECTION 12-4-70. Restriction on political activity and other acts of chairman interfering with or inconsistent with duties.
Status: in_force

The director of the department shall devote the time required to perform the duties of the office and may not: (1) engage in any occupation or business interfering with or inconsistent with his duties; (2) serve on or under a committee of a political party; or (3) contribute, directly or indirectly, money or anything of value in support of a candidate for office or to a political organization.
S.C. Code Ann. § 12-21-4010 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4010
SECTION 12-21-4010. Application of Section 12-21-3930 through 12-21-3950.
Status: in_force

The provisions of Sections 12-21-3930 through 12-21-3950 do not apply to the holder of a fair bingo license. However, the department shall prescribe a separate application form for fairs to obtain a license.
S.C. Code Ann. § 12-54-230 — SC Code / Title 12 / Chapter 54 / Section 12-54-230
SECTION 12-54-230. Access to Employer's Quarterly Report.
Status: in_force

The Employment Security department shall allow the South Carolina Department of Revenue access to the information contained in the Employer's Quarterly Report and any by-product of the report. The report or information extracted from the report is not subject to provisions of Chapter 4, Title 30, the Freedom of Information Act.
S.C. Code Ann. § 12-53-45 — SC Code / Title 12 / Chapter 53 / Section 12-53-45
SECTION 12-53-45. Electronic filing of documents relating to enforced collection of taxes.
Status: in_force

When filing documents relating to the enforced collection of taxes due this State with county clerks of court and registers of deeds, the department shall file those documents electronically if the clerk of court or register of deeds accepts electronic filings.
S.C. Code Ann. § 12-21-6550 — SC Code / Title 12 / Chapter 21 / Article 27 / Section 12-21-6550
SECTION 12-21-6550. Certification application to be filed in county or municipality where major tourism or recreation area located; request for classification.
Status: in_force

In order to obtain the amounts provided in Sections 12-21-6530 and 12-21-6540: (A) The county or municipality in which the major tourism or recreation facility or major tourism or recreation area is located must file with the Department of Parks, Recreation and Tourism a certification application. The Department of Parks, Recreation and Tourism shall review the application for completeness and accuracy and if necessary contact the county or municipality for additional information. A separate certification application must be filed for each tourism or recreation facility located in a tourism or recreation area. The certification application must be filed within one year of the end of the investment period. (B) When the application is complete, the Department of Parks, Recreation and Tourism shall forward the application on to the department. The department shall notify the county or the municipality, in writing, if the certification application has been approved. (C) A tourism or recreation facility for which a certification application has been filed must request a determination from the council as to the status of the tourism or recreation facility. The council must classify each tourism or recreation facility as a new tourism or recreation facility or an expansion to an existing tourism or recreation facility. If a tourism or recreation facility is classified as an expansion to an existing tourism or recreation facility, Section 12-21-6580 applies. The request for determination of classification must be included in the certification application. The department must forward a copy of the request to the council for its determination.
S.C. Code Ann. § 12-53-10 — SC Code / Title 12 / Chapter 53 / Section 12-53-10
SECTION 12-53-10. Certain powers and duties of sheriffs or tax collectors imposed on Department of Revenue.
Status: in_force

All the powers and duties now imposed or conferred by law upon sheriffs or tax collectors of any county in this State with respect to the collection of any amounts due the State Department of Revenue, are hereby imposed or conferred upon the department, or its duly authorized representatives. Such portions of the law as have to do with the collection of unpaid taxes, penalties, interest, or costs, and the attachment, levy, and sale of properties for the purpose of enforcing the payment of such amounts which may be due the department, are hereby imposed or conferred upon the department, or its duly authorized representatives. The department, or its duly authorized representatives, shall in all respects and with like effect proceed upon the property and rights to property, both real and personal, as is now provided by law with respect to sheriffs or tax collectors.
S.C. Code Ann. § 12-6-5010 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-5010
SECTION 12-6-5010. Release of claim to personal exemption by custodial parent.
Status: in_force

If a custodial parent releases claim to the personal exemption authorized in Internal Revenue Code Section 152, then the noncustodial parent's South Carolina income tax return must include a copy of the written declaration of the custodial spouse releasing the exemption as provided in Internal Revenue Code Section 152(e)(2).
S.C. Code Ann. § 12-53-50 — SC Code / Title 12 / Chapter 53 / Section 12-53-50
SECTION 12-53-50. Disposition of proceeds of sales and collections.
Status: in_force

The department shall, after deducting the costs and expenses above referred to, remit to the clerk of court of the county the amount of prior liens or claims, if any, against the property seized and sold. Such remittance shall be made by appropriate voucher by the State Treasurer issued upon proper warrant of the department. The department shall deposit the total proceeds of seizure and sale or collections under warrants or tax executions to the credit of the appropriate account with the State Treasurer.
S.C. Code Ann. § 12-60-3390 — SC Code / Title 12 / Chapter 60 / Article 13 / Section 12-60-3390
SECTION 12-60-3390. Dismissal of action covered by chapter brought in circuit court.
Status: in_force

If a taxpayer brings an action covered by this chapter in circuit court, the circuit court shall dismiss the case without prejudice. Editor's Note 2006 Act No. 387, SECTION 53, provides as follows: "This act is intended to provide a uniform procedure for contested cases and appeals from administrative agencies and to the extent that a provision of this act conflicts with an existing statute or regulation, the provisions of this act are controlling." 2006 Act No. 387, SECTION 57, provides as follows: "This act takes effect on July 1, 2006, and applies to any actions pending on or after the effective date of the act. No pending or vested right, civil action, special proceeding, or appeal of a final administrative decision exists under the former law as of the effective date of this act, except for appeals of Department of Health and Environmental Control Ocean and Coastal Resource Management and Environmental Quality Control permits that are before the Administrative Law Court on the effective date of this act and petitions for judicial review that are pending before the circuit court. For those actions only, the department shall hear appeals from the administrative law judges and the circuit court shall hear pending petitions for judicial review in accordance with the former law. Thereafter, any appeal of those actions shall proceed as provided in this act for review. For all other actions pending on the effective date of this act, the action proceeds as provided in this act for review."
S.C. Code Ann. § 12-23-20 — SC Code / Title 12 / Chapter 23 / Article 1 / Section 12-23-20
SECTION 12-23-20. Exemptions from tax.
Status: in_force

The provisions of this article shall not apply to: (1) Electric power manufactured or generated in another state and brought into this State until such power has lost its interstate character and immunities; (2) Electric power or energy generated in the State by plants constructed after May 1, 1951 and exported to another state; (3) Any person owning and operating an electric manufacturing or generating plant of ten horsepower or less; (4) Any industrial plant manufacturing or generating power for its own use or for use upon its own premises by its bona fide operatives or employees, but the tax shall be paid upon so much thereof as may be sold to other than its employees; (5) A municipality manufacturing or generating electricity for the use of its customers; or (6) Electric power used in manufacturing or generating hydroelectric power and steam electric power, and electric power used in the operation of such electric power manufacturing or generating plants and auxiliary machinery and equipment necessary thereto; provided, that all such power that is used for generation of power, which is to be exempt from taxation shall be exempt only if it is metered; nor shall they apply: (7) When the entire capital stock of a corporation owning and operating a plant manufacturing or generating electric power is owned by an industrial corporation, to such power as may be furnished by such generating corporation to such industrial corporation for use and consumption by such industrial corporation or for use upon the premises of such industrial corporation by its bona fide operatives or employees, but the tax shall be paid upon so much of such power as may be sold to other than such industrial corporation's employees. (8) Electric power sold to industrial customers as a class in excess of the amounts of electric power sold to industrial customers as a class during the corresponding months of the State's fiscal year 1957-1958; but all sales of electric power to any class of customer other than industrial customers shall continue to be assessed and taxed as provided in this article. As used in this section, "industrial customers" shall mean that class of customer engaged in the business of manufacture, fabrication, processing and related work. (9) electricity used by a technology intensive facility as defined in Section 12-6-3360(M)(14)(b) and qualifying for the sales tax exemption provided pursuant to Section 12-36-2120(65), and the equipment and raw materials including, without limitation, fuel used by such qualifying facility to generate, transform, transmit, distribute, or manage electricity for use in such a facility. The running of the periods of limitation within which the department may assess taxes pursuant to Section 12-54-85 is suspended during the same time period it is suspended in item (65)(d) of Section 12-36-2120.
S.C. Code Ann. § 12-54-85 — SC Code / Title 12 / Chapter 54 / Section 12-54-85
SECTION 12-54-85. Time limitation for assessment of taxes or fees; exceptions.
Status: in_force

(A) Except as otherwise provided in this section, taxes must be determined and assessed within thirty-six months from the date the return or document was filed or due to be filed, whichever is later. (B) Except as otherwise provided in this section: (1) if a tax, except for a penalty described in item (2), is not required to be remitted with a return or document, the amount of taxes must be determined and assessed within thirty-six months after the later of the date the tax was due or the first date on which any part of the tax was paid; and (2) a penalty that is not associated with the assessment of a tax must be determined and assessed within thirty-six months after the date of the violation giving rise to the penalty. (C) Taxes may be determined and assessed after the thirty-six month limitation if: (1) there is fraudulent intent to evade the taxes; (2) the taxpayer failed to file a return or document as required by law; (3) there is a twenty percent understatement of the total of all taxes required to be shown on the return or document. The taxes in this case may be assessed at any time within seventy-two months from the date the return or document was filed or due to be filed, whichever is later. For the purpose of this item, the total of all taxes required to be shown on the return is the total of all taxes required to be shown on the return before any reduction for estimated payments, withholding payments, other prepayments, or discount allowed for timely filing of the return and payment of the tax due, but that amount must be reduced by another credit that may be claimed on the return; (4) the person liable for any taxes consents in writing, before the expiration of the time prescribed in this section for assessing taxes due, to the assessment of the taxes after the time prescribed by this section; or (5) the tax is a use tax imposed under Chapter 36 of this title, or a local use tax administered and collected by the department on behalf of a local jurisdiction, and the assessment of the use tax is the result of information received from, or as a result of exchange agreements with, other state or local taxing authorities, regional or national tax administration organizations, or the federal government. The use taxes in this case may be assessed at any time within twelve months after the department receives the information, but no later than seventy-two months after the last day the use tax may be paid without penalty. (D)(1) Taxes due to an understatement of taxes resulting from adjustments of the Internal Revenue Service also may be determined and assessed after the thirty-six month limitation if: (a) except as provided in subitem (b), in the case of income, estate, and generation skipping transfer taxes, the taxes are assessed before one hundred eighty days after the department receives notice from the taxpayer of a final determination of a tax adjustment made by the Internal Revenue Service; or (b) in the case of individual income tax returns described in subitem (4)(c) below, the taxes are assessed before one hundred eighty days after the department receives notice of the tax adjustment from the Internal Revenue Service or the taxpayer, whichever occurs first. (2) A person, including a pass-through entity, who conducts a trade or business, other than a trade or business of being an employee, shall notify the department in writing of all changes in taxable income reported to the Internal Revenue Service when the taxable income is changed by the Internal Revenue Service. Notification to the department must be made before one hundred eighty days after a final determination of a tax adjustment is made by the Internal Revenue Service. (3) Notwithstanding a restriction on filing a claim for refund provided in subsection (F), a person may file a claim for refund resulting from an overpayment due to changes in taxable income made by the Internal Revenue Service, if the claim for refund is filed no later than one hundred eighty days after the date a final determination of a tax adjustment is made by the Internal Revenue Service. The refund described in this subsection applies only to the overpayment of taxes resulting from adjustments of the Internal Revenue Service. (4) For the purposes of this subsection (D): (a) the date the Internal Revenue Service makes a final determination of a tax adjustment is the federal assessment date; (b) underpayments and overpayments resulting from adjustments of the Internal Revenue Service include both the year for which the adjustments were made and other tax years affected by the adjustments; and (c) the individual income tax returns referred to in subsection (D)(1)(b) are those individual income tax returns that do not include income, deductions, or credits from a trade or business, other than the trade or business of being an employee. (E) A tax may not be collected by levy, warrant for distraint, or proceedings in court, unless the: (1) levy, warrant for distraint, or proceedings in court were begun within ten years after the assessment of the tax; (2) taxpayer has agreed to extend this period; or (3) running of this period is suspended in accordance with this section. For property tax purposes, the "assessment of the tax" occurs on the later of the last day the tax may be paid without penalty or the date of the tax notice. (F)(1) Except as provided in subsection (D), claims for credit or refund must be filed within three years from the time the return was filed, or two years from the date the tax was paid, whichever is later. If no return was filed, a claim for credit or refund must be filed within two years from the date the tax was paid. A credit or refund may not be made after the expiration of the period of limitation prescribed in this item for the filing of a claim for credit or refund, unless the claim for credit or refund is filed by the taxpayer or determined to be due by the department within that period. (2) If the claim was filed by the taxpayer during the three-year period prescribed in item (1), the amount of the credit or refund may not exceed the portion of the tax paid within the period, immediately preceding the filing of the claim, equal to three years plus the period of any extension of time for filing the return. (3) If the claim was not filed within the three-year period, the amount of the credit or refund may not exceed the portion of the tax paid during the two years immediately preceding the filing of the claim. (4) If no claim was filed, the credit or refund may not exceed the amount which would be allowable under item (2) or (3), as the case may be, as if a claim were filed on the date the credit or refund is allowed. (5) For the purposes of this subsection: (a) A return filed before the last day prescribed for the filing is considered as filed on the last day. Payment of any portion of the tax made before the last day prescribed for the payment of the tax is considered made on the last day. The last day prescribed for filing the return or paying the tax must be determined without regard to any extension of time. (b) Any tax actually withheld at the source in respect of the recipient of income, is considered to have been paid by the recipient on the last day prescribed for filing his return for the taxable year, determined without regard to any extension of time for filing the return, with respect to which the taxpayer would be allowed a credit for the amount withheld. (c) Any amount paid as estimated income tax for any taxable year is considered to have been paid on the last day prescribed for filing the return for the taxable year, determined without regard to any extension of time for filing the return. (6) In the case of an individual, the running of the period specified in this subsection is suspended for a period of the individual's life during which he is financially disabled. For purposes of this item, an individual is financially disabled if he is unable to manage his financial affairs by reason of a medically determinable physical or mental impairment that is expected to result in death or which has lasted or is expected to last for a continuous period of not less than twelve months. An individual must not be treated as financially disabled for a period during which his spouse or another person is authorized to act on his behalf in financial matters. An individual must not be considered financially disabled unless the following statements are submitted as part of the claim for credit or refund: (a) a written statement signed by a physician qualified to make the determination that provides the: (i) name and a brief description of the physical or mental impairment; (ii) physician's medical opinion that the physical or mental impairment prevented the taxpayer from managing his financial affairs; (iii) physician's medical opinion that the taxpayer's physical or mental impairment resulted in, or is expected to result in, death, or that it has lasted, or is expected to last, for a continuous period of not less than twelve months; and ( iv) specific time period during which the taxpayer was prevented by the physical or mental impairment from managing his financial affairs, to the best of the physician's knowledge; and (b) a written statement by the taxpayer or the person signing the claim for credit or refund that the person, including the taxpayer's spouse, was not authorized to act on his behalf in financial matters for the period during which he was unable to manage his own financial affairs. Alternatively, if a person was authorized to act on the taxpayer's behalf in financial matters during part of that period of disability, the statement must contain the beginning and ending dates of the period of time the person was authorized; and (c) other information the department may require. The department, in its discretion, may adopt a determination made by the Internal Revenue Service with respect to an individual, and may follow rules issued by the Internal Revenue Service or Department of Treasury with regard to interpreting Internal Revenue Code Section 6511(h). (G) The running of the period of limitations provided in subsections (A), (B), (C), (D), and (E) of this section is suspended: (1) for ninety days after the date the taxpayer gives notice of termination of a waiver or extension of the assessment period; (2) for ninety days after the date of a proposed assessment, property tax assessment notice, or tax notice; (3) from the date of a proposed assessment, property tax assessment notice, or tax notice, until ninety days after a decision becomes final, if a taxpayer protests the proposed assessment, property tax assessment notice, or tax notice; (4) from the date when an action is stayed by injunction, order of a court, or statutory prohibition, until ninety days after the injunction or prohibition is lifted; and (5) during the pendency of a stay ordered by the Taxpayers' Rights Advocate. Editor's Note 2005 Act No. 17, SECTION 2, provides as follows: "This act takes effect upon approval by the Governor and applies for property tax years beginning after 2001. The time limitations provided in Section 12-54-85(F) of the 1976 Code do not apply for purposes of computing refunds pursuant to Section 12-37-220(B)(7) of the 1976 Code as amended in this act." 2007 Act No. 116, SECTION 34.B, provides as follows: "This section takes effect upon approval by the Governor and applies to all assessments issued after that date."
S.C. Code Ann. § 12-21-3955 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-3955
SECTION 12-21-3955. Designation of member as promoter.
Status: in_force

If a nonprofit organization intending to operate a Class AA or B license does not contract with an outside promoter, the organization shall designate a member as the promoter.
S.C. Code Ann. § 12-49-1290 — SC Code / Title 12 / Chapter 49 / Article 9 / Section 12-49-1290
SECTION 12-49-1290. Circumstances not defense to lienholder's effort to void tax sale.
Status: in_force

Notwithstanding the provisions of this article, the following circumstances are not a defense to a lienholder's effort to void a tax sale: The lienholder failed to provide the tax collector with a collateral list for one or more years, but the most current collateral list the lienholder did provide the tax collector, including any supplements described in Section 12-49-1220(D)(2)(a) and (b), showed that the lienholder held a lien on the particular mobile or manufactured home that was sold by the tax collector at a tax sale, or the county had been provided information about the lienholder and its address pursuant to the licensing and moving permit procedures provided for in Chapter 17, Title 31.
S.C. Code Ann. § 12-6-4430 — SC Code / Title 12 / Chapter 6 / Article 33 / Section 12-6-4430
SECTION 12-6-4430. "S" corporation elections.
Status: in_force

(A) A taxpayer should provide the department notice of its intent to be an "S" Corporation by filing with the department a copy of the election filed with the Internal Revenue Service. (B)(1) The approval or termination of an "S" election by the Internal Revenue Service is approval or termination for South Carolina income tax purposes as of the effective date of the federal election or termination except as provided in Section 12-6-1210(F). (2) No termination occurs under the Internal Revenue Code Section 1362(d)(3) for South Carolina income tax purposes unless a termination occurs for federal purposes.
S.C. Code Ann. § 12-28-1145 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1145
SECTION 12-28-1145. Investigation of applicant for a license.
Status: in_force

The department shall investigate each applicant for a license under this chapter. No license may be issued if the department determines that one or more of the following exists: (1) The application is not filed in good faith. (2) The applicant is not the real party in interest. (3) The license of the real party in interest is revoked for cause. (4) Other reasonable cause for nonissuance exists. (5) With respect to an exporter's license the applicant is not licensed in the intended specific state of destination. (6) The applicant has a prior conviction for motor fuel user fee evasion.
S.C. Code Ann. § 12-28-2315 — SC Code / Title 12 / Chapter 28 / Article 23 / Section 12-28-2315
SECTION 12-28-2315. Analysts, chemists, and inspectors appointed.
Status: in_force

The department shall appoint analysts, chemists, and inspectors required to carry out this article. The inspectors may examine all barrels, tanks, or other vessels containing petroleum or petroleum products to see that they are tagged properly as required in this article and, as directed, collect and test samples of petroleum products offered for sale in the State, and when so instructed, collect and send samples to the Department of Agriculture for examination.
S.C. Code Ann. § 12-23-450 — SC Code / Title 12 / Chapter 23 / Article 7 / Section 12-23-450
SECTION 12-23-450. County license fees for carnivals and similar shows other than a circus; amount; disposition.
Status: in_force

Any carnival company or other such traveling show, exhibiting under canvas or outdoors for gain, other than a circus, shall, before exhibiting in any county of this State, obtain a license from the clerk of the court of such county and shall pay to the clerk for such license twenty-five dollars for each day such carnival company or other show shall be exhibited. The clerk shall pay over to the county treasurer of such county all the moneys by him received on account of any such license, to be applied to the use of the county. Provided, that the license fee in counties having a population in excess of two hundred ten thousand inhabitants according to the latest official United States census shall be fifty dollars for each day the carnival company or other show shall be exhibited.
S.C. Code Ann. § 12-45-17 — SC Code / Title 12 / Chapter 45 / Section 12-45-17
SECTION 12-45-17. County tax collector education requirements.
Status: in_force

(A) A person serving as the county tax collector shall complete satisfactorily a minimum of six hours of annual continuing education courses that the department establishes or causes to be established. The content, cost, and dates of the courses must be determined by the department. (B) The department, for reasonable cause, may excuse a person serving as the county tax collector from attending these courses for any year. (C) The provisions of this section do not apply to a county treasurer who is also the county tax collector and completes satisfactorily the requirements of Section 12-45-15.
S.C. Code Ann. § 12-16-10 — SC Code / Title 12 / Chapter 16 / Article 1 / Section 12-16-10
SECTION 12-16-10. Short title.
Status: in_force

This chapter may be cited as the "South Carolina Estate Tax Act".
S.C. Code Ann. § 12-4-320 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-320
SECTION 12-4-320. Permissive powers and duties; rules, regulations, rulings, decisions; agreement or compromise as to taxpayer liabilities.
Status: in_force

The department may: (1) make rules and promulgate regulations, not inconsistent with law, to aid in the performance of its duties. The department may prescribe the extent, if any, to which these rules and regulations must be applied without retroactive effect; (2) upon written application, determine the tax effects of transactions and the tax liability of taxpayers, upon facts furnished to it, and it may revoke or modify the rulings if the facts should develop differently later. The department, in its discretion, may publish these rulings. This publication may be in brief hypothetical form so as to give all pertinent facts and decisions without violating the provisions of Section 12-54-240; (3) compromise any tax, interest, or penalty imposed by this title or other law assigned to it and may return to the owner, in whole or in part, any goods seized or confiscated; (4) enter into a written agreement with a person with regard to a tax liability. If the agreement is approved by the director, it is final and conclusive and the case may not be reopened by administrative or judicial action or otherwise, except in cases of fraud, malfeasance, or misrepresentation; (5) publish its findings and decisions in all controversies resolved by it. This publication may be in brief hypothetical form so as to give all pertinent facts, decisions, and reasons without violating the provisions of Section 12-54-240; (6) for damage caused by war, terrorist act, or natural disaster or service with the United States armed forces or national guard in or near a hazard duty zone, extend the date for filing returns, payments of taxes, collection of taxes, and conducting audits, and waive interest and penalties; (7) enter into an installment payment agreement with a taxpayer.
S.C. Code Ann. § 12-43-221 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-221
SECTION 12-43-221. Property purchased by installment contract for sale; applicable assessments and exemptions.
Status: in_force

Property in which the occupant has an interest pursuant to an installment contract for sale with the United States Department of Veterans Affairs, or its assignee, is eligible for the assessment ratio provided in Section 12-43-220(c) and the exemptions provided in Sections 12-37-220, 12-37-250, and 12-37-290, as long as the additional requirements of those sections, other than the ownership requirement, are also met.
S.C. Code Ann. § 12-6-3780 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3780
SECTION 12-6-3780. Credit for preventative maintenance.
Status: in_force

(A)(1) A resident taxpayer is allowed a refundable income tax credit for preventative maintenance on a private passenger motor vehicle as defined in Section 56-3-630, including motorcycles, registered in this State during the appropriate year, subject to other limitations contained in this section. The total amount of the credit may not exceed the lesser of: (i) the resident taxpayer's actual motor fuel user fee increase incurred for that motor vehicle as a result of increases in the motor fuel user fee pursuant to Section 12-28-310(D) or (ii) the amount the resident taxpayer expends on preventative maintenance. The resident taxpayer shall claim the credit allowed by this section on the resident taxpayer's income tax return in a manner prescribed by the department. The department may require any documentation it deems necessary to implement the provisions of this section. Notwithstanding any other provision of this section, a resident taxpayer may claim the credit for up to two private passenger motor vehicles, with the credit being calculated separately for each vehicle. For the purposes of this section, "preventative maintenance" includes costs incurred within this State for new tires, oil changes, regular vehicle maintenance, and the like. In addition, "motor fuel expenditures" are purchases of motor fuel within this State to which the motor fuel user fee imposed pursuant to Section 12-28-310(D) applies. (2) Notwithstanding any other provision of this section: (a) For tax year 2018, the credit allowed by this section may not exceed forty million dollars for all taxpayers. (b) For tax year 2019, the credit allowed by this section may not exceed sixty-five million dollars for all taxpayers. (c) For tax year 2020, the credit allowed by this section may not exceed eighty-five million dollars for all taxpayers. (d) For tax year 2021, the credit allowed by this section may not exceed one hundred ten million dollars for all taxpayers. (e) For all tax years after 2021, the credit allowed by this section may not exceed one hundred fourteen million dollars for all taxpayers. On or before September 30, 2018, and by September thirtieth of each year thereafter, the Revenue and Fiscal Affairs Office shall estimate the number of taxpayers expected to claim the credit for the current tax year and the total amount expected to be claimed. In the event that the Revenue and Fiscal Affairs Office estimates that the total amount of credits claimed will exceed the maximum amount of aggregate credit allowed pursuant to this item, the Revenue and Fiscal Affairs Office shall certify to the Department of Revenue a pro rata adjustment to the credit otherwise provided. (B)(1) In order to offset the credit allowed by the section, on or before January 31, 2019, and by January thirty-first of each year thereafter, an amount of funds necessary to entirely offset the estimated credit as certified by the Revenue and Fiscal Affairs Office, must be transferred from the Safety Maintenance Account to the Department of Revenue. If any funds exist in the Safety Maintenance Fund after all the income tax credits are claimed for the year or if any transferred funds still exist after all the income tax credits are claimed for the year, the remainder must be credited to the Infrastructure Maintenance Trust Fund. (2) If the transferred funds pursuant to item (1) are not sufficient to completely offset the credit, on or before January 31, 2019, and by January thirty-first of each year thereafter, the Department of Transportation shall transfer to the Department of Revenue an amount equal to the total amount of credits estimated by the Revenue and Fiscal Affairs Office to be claimed for the applicable tax year minus any amounts transferred pursuant to item (1). If the credit claimed by all taxpayers in a tax year is less than the amounts transferred pursuant to this item, then the excess shall revert back from the Department of Revenue to the Department of Transportation as soon as practicable within the same year that the transfer occurred. (C) Unless reauthorized by the General Assembly, the credit allowed by this section may not be claimed for any tax year beginning after 2022. Editor's Note 2017 Act No. 40, SECTION 15.C, provides as follows: "This SECTION takes effect upon approval by the Governor, and subsection A first applies to tax years beginning after 2017."
S.C. Code Ann. § 12-21-1110 — SC Code / Title 12 / Chapter 21 / Article 7 / Section 12-21-1110
SECTION 12-21-1110. Payment of expenses.
Status: in_force

The cost of stamps, supplies, and other expenses of the administration of this article shall be paid out of the proceeds derived from the collection of this tax upon warrants drawn by the Department of Revenue upon the State Treasurer.
S.C. Code Ann. § 12-36-570 — SC Code / Title 12 / Chapter 36 / Article 5 / Section 12-36-570
SECTION 12-36-570. Penalty for failure to pay license tax.
Status: in_force

A person liable for the license tax provided by this article who fails to pay the tax or obtain the license within the time provided or who fails to comply with a lawful regulation of the department is liable for a penalty not to exceed five hundred dollars.
S.C. Code Ann. § 12-35-70 — SC Code / Title 12 / Chapter 35 / Section 12-35-70
SECTION 12-35-70. Requirements of agreement.
Status: in_force

The department shall not enter into the Streamlined Sales and Use Tax Agreement unless the agreement requires each state to abide by the following requirements: (1) Simplified State Rate. The agreement must set restrictions to limit over time the number of state rates. (2) Uniform Standards. The agreement must establish uniform standards for the following: (a) the sourcing of transactions to taxing jurisdictions; (b) the administration of exempt sales; (c) sales and use tax returns and remittances. (3) Central Registration. The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states. (4) No Nexus Attribution. The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states is not used as a factor in determining whether the seller has nexus with a state for any tax. (5) Local Sales and Use Taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following: (a) restricting variances between the state and local tax bases; (b) requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes do not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions; (c) restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; (d) providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions. (6) Monetary Allowances. The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers. (7) State Compliance. The agreement must require each state to certify compliance with the terms of the agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member. (8) Consumer Privacy. The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information. (9) Advisory Councils. The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.
S.C. Code Ann. § 12-54-138 — SC Code / Title 12 / Chapter 54 / Section 12-54-138
SECTION 12-54-138. Recovery of duplicate refund.
Status: in_force

If it is determined that a taxpayer has received a duplicate refund, the department may assess and collect the amount of one of the refund checks in the same manner as a tax. If the taxpayer returns one of the refund checks uncashed, no interest must be charged.
S.C. Code Ann. § 12-22-1000 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-1000
SECTION 12-22-1000. VGMID required.
Status: in_force

Each machine placed in operation in this State must have affixed by the manufacturer a VGMID assigned by the department. Each machine owner shall notify the department in writing of the receipt of a machine. Manufacturers, distributors, and machine owners shall make machines and associated equipment available for inspection by the department or division. No machine may be transported out-of-state until the VGMID has been removed. No one other than an authorized department or division employee shall remove the VGMID. For qualifying machines already located in the State, the department shall assign, and the division shall affix, the VGMID. The VGMID must be programmed into the machine and serves as the machine's unique identifier for purposes of logging events and reporting play statistics. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-28-1160 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1160
SECTION 12-28-1160. Applicant may be required to furnish current verified, financial statements.
Status: in_force

At the department's reasonable discretion, it may require a licensee or an applicant to furnish current verified, financial statements. The department may make independent inquiry into the financial condition of the applicant and is not required to accept as accurate financial statements which have not been certified or independently audited. If the department determines that a licensee's financial condition warrants an increase in the bond or cash deposit, the department may require the licensee to furnish an increased bond or cash deposit.
S.C. Code Ann. § 12-21-2470 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2470
SECTION 12-21-2470. Penalties for operation without license.
Status: in_force

If any person operates a place of amusement for which a license is required without having first secured the license and posted it in accordance with the provisions of this article he shall be guilty of a misdemeanor and, upon conviction, fined not less than twenty dollars nor more than one hundred dollars or imprisoned not less than ten days nor more than thirty days. Each day that such business is operated shall constitute a separate offense.
S.C. Code Ann. § 12-21-2960 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2960
SECTION 12-21-2960. Department may compromise confiscations or return goods upon payment in amount of assessed value.
Status: in_force

The department may in its discretion return any goods confiscated under this chapter or any part thereof when it is shown that there was no intention to violate the provisions of this chapter. And when any goods, wares or merchandise are confiscated under the provisions of this chapter, the department may, in its discretion, return such goods to the person from whom they were confiscated if such person shall pay to the department or its duly authorized representative an amount equal to the assessed value of the goods confiscated and in such cases no advertisement shall be made or notices posted in connection with such confiscation.
S.C. Code Ann. § 12-21-5070 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-5070
SECTION 12-21-5070. Person lawfully in possession not required to pay tax.
Status: in_force

Nothing in this article requires persons lawfully in possession of marijuana or a controlled substance to pay the tax required under this article.
S.C. Code Ann. § 12-53-20 — SC Code / Title 12 / Chapter 53 / Section 12-53-20
SECTION 12-53-20. Levy on and seizure of intangibles; notice to taxpayer.
Status: in_force

Notwithstanding any other provision of law, the department, or its duly authorized representatives, may attach, levy upon, or seize bank deposits and all other choses in action, except for salaries and wages, on property incapable of manual levy or delivery, hereinafter called intangible, belonging, owing, or to become due to any taxpayer, subject to any provisions of any tax or license law of which the administration, enforcement, and collection is imposed upon the department. The person owning such intangible, matured or unmatured, or having the same in possession or control, shall become liable for all sums due by the taxpayer to the extent of the amount of the intangible belonging, owing, or to become due to the taxpayer, subject to the setoff of any matured or unmatured indebtedness of a taxpayer to said person. To effect such attachment or levy, the department, or its duly authorized representative, shall serve, or cause to be served upon the taxpayer and upon such person, notice of such attachment and levy, which notice may be served by any authorized representative of the department, or by any officer having authority to serve summonses.
S.C. Code Ann. § 12-37-2860 — SC Code / Title 12 / Chapter 37 / Article 23 / Section 12-37-2860
SECTION 12-37-2860. Property tax exemptions; one-time fees.
Status: in_force

(A) In addition to the property tax exemptions allowed pursuant to Section 12-37-220, one hundred percent of the fair market value of semitrailers and trailers as defined in Section 12-37-2810, and commonly used in combination with a large commercial motor vehicle, as defined pursuant to Section 12-37-2810, is exempt from property tax. (B) Instead of any property tax and the registration requirements provided in Sections 56-3-110 and 56-3-700 on semitrailers and trailers of motor carriers as defined in Section 12-37-2810, and commonly used in combination with a large commercial motor vehicle, a one-time fee payable to the Department of Motor Vehicles in the amount of eighty-seven dollars is imposed on all semitrailers and trailers currently registered and subsequently on each semitrailer and trailer before being placed in service. (C) The fee imposed pursuant to subsection (B) and the registration requirements of this article are in lieu of any local road use fee, registration fees, or any other vehicle-related fee imposed by a political subdivision of this State on a trailer or semitrailer. (D) Twelve dollars of the one-time fee must be distributed to the Department of Motor Vehicles and may be retained by the Department of Motor Vehicles and expended in budgeted operations to record and administer the fee. The remaining seventy-five dollars of the fee must be distributed based on the distribution formula provided in Sections 12-37-2865 and 12-37-2870, and must occur by the fifteenth day of the month following the month in which the fees are collected. (E) The Department of Motor Vehicles shall design a permanent tag for display on the exterior of the rear of the trailer or semitrailer in a conspicuous place. (F) If the South Carolina registration fees of a large commercial motor vehicle or bus and the road use fees for large commercial motor vehicles required under this chapter are assessed, the fees may be remitted to the Department of Motor Vehicles quarterly in installments, provided that each installment is made online. A motor carrier who fails to make a quarterly installment payment on a timely basis may no longer make installment payments and must remit to the department the balance of the fees owed for any previous calendar year before the Department of Motor Vehicles will renew registration for the current calendar year. A motor carrier that opts out of installment payments must make full payment of fees at the time of registration. Code Commissioner's Note Pursuant to the direction to the Code Commissioner in 2003 Act No. 51, SECTION 18, "Department of Public Safety" was changed to "Department of Motor Vehicles" in subsections (A) and (D). Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid. "(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs. "(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018. "M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018." 2021 Act No. 37, SECTION 8.B, provides as follows: "[SECTION 8.]B. This SECTION takes effect on the first day of the fiscal year that begins twenty-four months after the program is fully funded." The program was fully funded as of July 1, 2022. Effect of Amendment 2017 Act No. 40, SECTION 8.A, rewrote the section, providing that one hundred percent of the fair market value of semitrailers and trailers is exempt from property tax. 2021 Act No. 37, SECTION 8.A, in (F), in the first sentence, substituted "South Carolina registration fees" for "apportioned registration fees", "assessed" for "equal to or exceed four hundred dollars", and inserted "in installments," following "quarterly", and in the second sentence, substituted "quarterly installment payment" for "quarterly payment".
S.C. Code Ann. § 12-8-1010 — SC Code / Title 12 / Chapter 8 / Article 9 / Section 12-8-1010
SECTION 12-8-1010. Withholding exemptions and exemption certificates.
Status: in_force

(A)(1) Every employee shall furnish the employer with a signed withholding exemption certificate on or before the date employment begins indicating the number of withholding exemptions which the employee claims. A properly completed federal withholding exemption certificate is acceptable for South Carolina purposes. (2) The number of exemptions claimed for South Carolina may not exceed the lesser of the number allowed under Internal Revenue Code Section 3402 or the number actually claimed for federal income tax withholding purposes. If an employee claims fewer exemptions for South Carolina than for federal purposes, the employee shall furnish the employer with a federal withholding exemption certificate which indicates that it is for state purposes. (B) A withholding exemption certificate is effective upon the first payment of wages after the certificate is furnished to the employer and continues in effect until a new certificate is furnished to the employer. (C) If an employee fails to furnish an employer with an exemption certificate as provided by this chapter, the number of withholding exemptions claimed is zero.
S.C. Code Ann. § 12-6-1110 — SC Code / Title 12 / Chapter 6 / Article 9 / Section 12-6-1110
SECTION 12-6-1110. Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code.
Status: in_force

For South Carolina income tax purposes, gross income, adjusted gross income, and taxable income as calculated under the Internal Revenue Code are modified as provided in this article and subject to allocation and apportionment as provided in Article 17 of this chapter. Editor's Note 2005 Act No. 145, SECTION 42, provides as follows: "Notwithstanding the ratification of another act during the 2004-2005 Session of the General Assembly affecting the sections of the 1976 Code amended in Sections 7, 8, 9, and 10 of this act, the ratification of this act is deemed to be the last action of the General Assembly regarding those code sections." 2018 Act No. 265, SECTION 4.C, provides as follows: "C. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2017." Effect of Amendment 2018 Act No. 265, SECTION 4.B, deleted the paragraph designators and deleted (B), which had related to elections to determine taxable income from certain international shipping activities.
S.C. Code Ann. § 12-6-5000 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-5000
SECTION 12-6-5000. Filing of separate or joint federal returns by husband and wife; same status required on state return; nonresidents; where no federal return filed.
Status: in_force

(A) If the federal taxable income of a husband and wife are determined on separate federal returns, their South Carolina taxable income must be separately reported and taxed. (B) If both a husband and wife are residents, and if their federal taxable income is determined on a joint federal return, their South Carolina taxable income must be reported and taxed on the basis of a joint South Carolina income tax return. (C)(1) If both husband and wife are nonresidents or if the husband or wife is a resident and the other is a nonresident, and if their federal taxable income is determined on a joint federal return, their South Carolina taxable income must be reported and taxed on the basis of a joint South Carolina income tax return except as provided in subitem (2). (2) If a nonresident taxpayer is a resident of a state which does not allow a resident of South Carolina to file a joint return with a spouse, the nonresident taxpayer shall file a separate South Carolina income tax return from the spouse. The nonresident taxpayer shall calculate taxable income on a federal return as a married person filing separately to determine how the separate federal taxable income is calculated. (D) If neither a husband nor wife files a federal return, their South Carolina taxable income must be determined on a separate basis unless both elect to have their South Carolina taxable income determined on a joint basis by filing a joint South Carolina tax return.
S.C. Code Ann. § 12-28-925 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-925
SECTION 12-28-925. Collection of motor fuel user fees from purchaser; election to defer user fee payment.
Status: in_force

Each supplier and bonded importer who sells motor fuel subject to the user fee shall collect from the purchaser the motor fuel user fee imposed under Section 12-28-310. At the election of an eligible purchaser evidenced by a written statement from the department as to the purchaser eligibility status as determined under Section 12-28-930, the seller may not require a payment of motor fuel user fees on transport truckloads from the purchaser sooner than one business day before the date on which the user fee is required to be remitted by the supplier or bonded importer under Section 12-28-915. This election is subject to a condition that the eligible purchaser's remittances of all amounts of user fees due the seller must be paid by electronic funds transfer. Failure of a supplier or bonded importer to comply with the requirements of this section may result in suspension or revocation of the license in accordance with Section 12-28-1180(B). The eligible purchaser's election under this subsection may be terminated by the seller if the eligible purchaser does not make timely payments to the seller as required by this section.
S.C. Code Ann. § 12-51-50 — SC Code / Title 12 / Chapter 51 / Section 12-51-50
SECTION 12-51-50. Sale of property; procedures; defaulting taxpayer or grantee with more than one item to be sold.
Status: in_force

The property duly advertised must be sold, by the person officially charged with the collection of delinquent taxes, at public auction at the courthouse or other convenient place within the county, if designated and advertised, on the advertised date for legal tender payable in full by cash, cashier's check, certified check, or money order on the date of the sale. If the defaulting taxpayer or the grantee of record of the property has more than one item advertised to be sold, as soon as sufficient funds have been accrued to cover all of the delinquent taxes, assessments, penalties, and costs, further items must not be sold.
S.C. Code Ann. § 12-28-2920 — SC Code / Title 12 / Chapter 28 / Article 29 / Section 12-28-2920
SECTION 12-28-2920. Construction of toll roads.
Status: in_force

The department shall review projects for the possibility of constructing toll roads to defray the cost of these projects pursuant to the authority granted the department in Section 57-5-1330. No project may be funded by means of imposing a toll on the users of the project unless in conjunction with federal funds authorized for use on toll roads it is determined to be substantially feasible by the department. The funds derived from tolls must be: (1) credited to the State Highway Fund or retained and applied by the entity or entities developing the toll road pursuant to an agreement authorized under Section 57-3-200 for the purpose of funding the cost of construction, financing, operation, and maintenance of the toll project; or (2) used to service bonded indebtedness for highway transportation purposes incurred pursuant to Paragraph 9, Section 13, Article X of the South Carolina Constitution. Upon repayment of the cost of construction and financing, toll charges shall cease.
S.C. Code Ann. § 12-28-780 — SC Code / Title 12 / Chapter 28 / Article 7 / Section 12-28-780
SECTION 12-28-780. Refund of motor fuel user fees erroneously paid.
Status: in_force

The motor fuel user fee that has otherwise been erroneously paid by a person must be refunded by the department upon proof shown satisfactory to the department. The department's authority under this section must be construed broadly to prevent unjust and unintended payment of user fees on exempt uses or by exempt users.
S.C. Code Ann. § 12-28-1380 — SC Code / Title 12 / Chapter 28 / Article 13 / Section 12-28-1380
SECTION 12-28-1380. Persons purchasing gallons user fee-exempt for resale to government entities must file report.
Status: in_force

(A) A person purchasing gallons user fee-exempt acquired pursuant to Section 12-28-740(1) for resale to government entities exempted under Section 12-28-710 shall file a report. (B) The report must contain: (1) total volume of net gallons acquired from the authorized supplier user fee-exempt; (2) identification of authorized supplier; (3) a detailed listing of the bulk deliveries to each user fee-exempt person segregated by authorization code; (4) date of deliveries; (5) volume delivered; (6) amount of excess tax-exempt gallons sold over purchases or excess of user fee-exempt purchases over sales; (7) the amount of penalty at ten percent of the amount by which excess of user fee-exempt purchases over sales exceeds five percent of user fee-exempt purchases; (8) other information the department may require; (9) sworn statement by the vendor as to the accuracy of the information contained in the report.
S.C. Code Ann. § 12-60-440 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-440
SECTION 12-60-440. Deficiency assessment restrictions.
Status: in_force

(A) The department may not assess a deficiency until ninety days after sending the proposed assessment as provided in Section 12-60-420, or, if the taxpayer files a timely written protest with the department, until the taxpayer's appeal is finally decided. For purposes of this section, the final decision of an appeal includes the decision of the Administrative Law Court or court, if the matter was heard by the Administrative Law Court or appealed to a court as provided in this article. This restriction on assessments does not apply to: (1) mathematical or clerical errors; (2) interest imposed by this title or subject to assessment or collection by the department; (3) penalties for failure to file or failure to pay, or penalties that are determined as a percentage of interest; (4) amounts reported on a return or other document, or paid as tax; or (5) assessments as provided in Section 12-60-910. (B) If a proposed assessment was not issued, the taxpayer may request an abatement of an assessment due to a mathematical or clerical error, or for a penalty described in subsection (A)(3) within thirty days of the date of the assessment. Upon receipt of the request for abatement the department shall abate the assessment. A further assessment of the tax with respect to which an abatement is made under this paragraph is subject to the proposed assessment procedures described in this chapter. A levy or collection proceeding may not begin for a mathematical or clerical error during the thirty-day period during which a taxpayer may request an abatement.
S.C. Code Ann. § 12-28-2730 — SC Code / Title 12 / Chapter 28 / Article 27 / Section 12-28-2730
SECTION 12-28-2730. Distribution of gasoline user fee to Department of Natural Resources; water recreational resources fund; creation.
Status: in_force

(A) One percent of the proceeds from thirteen cents of the gasoline user fee imposed pursuant to this chapter must be transmitted to the Department of Natural Resources for a special water recreational resources fund of the State. All balances in the fund must be carried forward annually so that no part of it reverts to any other fund. (B) The fund must be apportioned based upon the number of registered boats or other watercraft in each county and expended by the department to acquire, create, or improve water recreational resources. As used in this section, "water recreational resources" means public waters which are naturally occurring or which provide habitat for fish, aquatic animals, or waterfowl and which must provide public recreational opportunities. These funds may be used to promote activities that take place on the water for recreation provided that no more than ten percent of each annual allocation may be used for this purpose beginning July 1, 2003. (C) Each county delegation may make recommendations to the South Carolina Department of Natural Resources for projects to acquire, create, or improve water recreational resources. The department must give these recommendations primary consideration over any other projects. (D) The Department of Natural Resources may use up to one-third of the funds for law enforcement, noxious aquatic weed control, and acquisition. The department must be reimbursed for design and engineering costs and administration of this section from the funds collected under the provisions of this section. (E) Any revenue collected or any funds remaining in the Water Recreational Resources Fund created by Act 1134 of 1968, must be transferred to the fund created by this act. (F) Any funds collected by the state treasury between January 7, 2002, and the effective date of this act which would have been allocated to the Water Recreation Resource Fund created by Section 12-28-2730 must be allocated to the fund created by this section. (G) The department must dispose of all surplus property owned by the department or subject to its custody and control for purposes of disposal in the manner provided by law for the disposition of surplus state property. Notwithstanding another provision of law or policy, it is unlawful for retired employees of the department to purchase surplus property directly from the department. It is not unlawful for retired employees to purchase surplus property that is disposed of according to law and sold at public auction. (H) All proceeds from the sale of the department's surplus property that was originally purchased with a county's water recreational resources funds must be returned to the county that originally purchased the property and placed in that county's water recreational resources fund. (I) Beginning with property purchased during fiscal year 2000, the department must provide the legislative delegations of each county with an annual inventory of all property purchased with the county's water recreational resources funds on or before the beginning of the next ensuing session of the General Assembly.
S.C. Code Ann. § 12-28-1115 — SC Code / Title 12 / Chapter 28 / Article 11 / Section 12-28-1115
SECTION 12-28-1115. Exporter's license; fee.
Status: in_force

The State in its discretion may require an exporter to obtain an exporter's license first if the exporter exports products to another state without first paying that destination state's motor fuel user fee to the supplier. The fee for an exporter's license is one hundred dollars.
S.C. Code Ann. § 12-36-1360 — SC Code / Title 12 / Chapter 36 / Article 13 / Section 12-36-1360
SECTION 12-36-1360. Filing use tax return; payment of tax directly to State.
Status: in_force

Every person liable for the use tax under Section 12-36-1330(A) who has not paid the tax due to a seller required or authorized to collect the tax, must file a return and remit the tax to the State, in accordance with this chapter.
S.C. Code Ann. § 12-55-40 — SC Code / Title 12 / Chapter 55 / Section 12-55-40
SECTION 12-55-40. Imposition of collection assistance fees; notice.
Status: in_force

A collection assistance fee may be imposed on an overdue tax debt. To impose a collection assistance fee on a tax debt, the department shall notify the taxpayer that the collection assistance fee may be imposed if the tax debt becomes overdue tax debt.
S.C. Code Ann. § 12-43-217 — SC Code / Title 12 / Chapter 43 / Article 3 / Section 12-43-217
SECTION 12-43-217. Quadrennial reassessment; postponement ordinance.
Status: in_force

(A) Notwithstanding any other provision of law, once every fifth year each county or the State shall appraise and equalize those properties under its jurisdiction. Property valuation must be complete at the end of December of the fourth year and the county or State shall notify every taxpayer of any change in value or classification if the change is one thousand dollars or more. In the fifth year, the county or State shall implement the program and assess all property on the newly appraised values. (B) A county by ordinance may postpone for not more than one property tax year the implementation of revised values resulting from the equalization program provided pursuant to subsection (A). The postponement ordinance applies to all revised values, including values for state-appraised property. The postponement allowed pursuant to this subsection does not affect the schedule of the appraisal and equalization program required pursuant to subsection (A) of this section. (C) Postponement of the implementation of revised values pursuant to subsection (B) shall also postpone any requirement for submission of a reassessment program for approval by the Department of Revenue. Editor's Note 2003 Act No. 69, SECTION 3.SS.1, provides as follows: "Notwithstanding the provisions of Section 12-43-217, a county that was scheduled to implement reassessment program values for property tax purposes in 2002 and, pursuant to the provisions of Section 12-43-217(B), postponed implementation until 2003 may postpone the implementation by ordinance for one additional property tax year". 2005 Act No. 145, SECTION 56, provides as follows: "Notwithstanding the provisions of Section 12-43-217 of the 1976 Code, a county which conducted a countywide property tax equalization and reassessment program after 2000 which has not yet been implemented, may by ordinance postpone the implementation for one additional year." 2005 Act No. 161, SECTION 31, provides as follows: "Notwithstanding the provisions of Section 12-43-217 of the 1976 Code, a county which conducted a countywide property tax equalization and reassessment program after 2000 which has not yet been implemented, may by ordinance postpone the implementation for one additional property tax year." 2006 Act No. 386, SECTION 59, provides as follows: "Notwithstanding any other provision of law, implementation of values in a countywide assessment and equalization plan scheduled for the current tax year may not be implemented until property tax year 2007, provided, however, that a county council may adopt an ordinance affirmatively implementing the values during the current property tax year. The provisions of this section do not alter the index of taxpaying ability as defined in Section 59-20-20(3)." 2006 Act No. 386, SECTION 60.A, provides as follows: "Notwithstanding any other provision of law, a county that postponed the implementation of values determined in a countywide assessment and equalization program, conducted in 2004, may not implement the values until property tax year 2007, unless the county's county council adopts an ordinance affirmatively implementing the values."
S.C. Code Ann. § 12-23-830 — SC Code / Title 12 / Chapter 23 / Article 11 / Section 12-23-830
SECTION 12-23-830. Payment of tax; schedule of payments.
Status: in_force

(A) On the first day of each quarter, each general hospital shall remit one-fourth of its annual tax to the Department of Revenue. The tax must be paid for each quarter a hospital is in operation. If a hospital ceases operations, the taxes not paid as a result of the cessation of operations must be apportioned among other hospitals in operation. (B) Beginning July 1, 2006, on the first day of each quarter, a general hospital shall remit to the Department of Revenue one-fourth of a second, and each successive, annual tax as calculated pursuant to subsection (A), based upon operations conducted during fiscal year ending June 30, 2007, and each successive state fiscal year. The tax must be paid for each quarter a hospital is in operation. If a hospital ceases operation, the taxes unpaid as a result of the cessation of operation, must be apportioned among other hospitals remaining in operation.
S.C. Code Ann. § 12-21-2970 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-2970
SECTION 12-21-2970. Disposition of proceeds of sale of confiscated goods.
Status: in_force

The proceeds of sales made under this chapter shall be turned over to the State Treasurer by the department as other funds collected by the department, except that the cost of confiscation and sale shall be paid out of the proceeds derived from such sale before making remittance to the State Treasurer.
S.C. Code Ann. § 12-21-2440 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2440
SECTION 12-21-2440. Application for license for place of amusement.
Status: in_force

Before engaging in business every person operating a place of amusement within the State subject to the tax imposed by this article shall file with the department an application for a permanent license permitting him to engage in the business. The application for the license must be filed on blanks to be furnished by the department for that purpose and shall contain a statement including the name of the individual, the partnership, and each individual partner, or the corporation filing the application, the post-office address, and the nature of the business.
S.C. Code Ann. § 12-22-1080 — SC Code / Title 12 / Chapter 22 / Article 9 / Section 12-22-1080
SECTION 12-22-1080. Alternative technical provisions.
Status: in_force

The department, in its discretion, may approve, effective upon publication in the State Register, alternative technical provisions provided that the technology maintains the security, account information, and integrity of the machines, location controllers, and central computer monitoring system. Editor's Note See Editor's Note at the beginning of this Chapter.
S.C. Code Ann. § 12-13-60 — SC Code / Title 12 / Chapter 13 / Section 12-13-60
SECTION 12-13-60. Appropriate Chapter 6 provisions to govern enforcement and administration of tax.
Status: in_force

For the purpose of administration, enforcement, collection, liens, penalties, and similar provisions, all of the provisions of Chapter 6 of this title that are appropriate or applicable are adopted and made a part of this chapter, including the requirements of declaration and payment of estimated tax.
S.C. Code Ann. § 12-21-4060 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4060
SECTION 12-21-4060. Certain persons prohibited from managing or conducting bingo.
Status: in_force

A person who has been convicted within the last twenty years of violating a state or federal criminal statute relating to gaming or gambling, or who has been convicted of any other crime that has a sentence of two or more years, or where applicable, whose promoter's license has been revoked by the department is not permitted to manage or conduct a game or assist in any manner with the bingo operation. Editor's Note 1996 Act No. 449, SECTION 1, and 1996 Act No. 431, SECTION 34.A, eff October 1, 1997, each effected this section in identical form.
S.C. Code Ann. § 12-16-930 — SC Code / Title 12 / Chapter 16 / Article 9 / Section 12-16-930
SECTION 12-16-930. Notification as to any disposition of property or change in property use; time frames for assessment and payment of additional tax.
Status: in_force

Any qualified heir is required to notify the department, on a form prescribed by the department, of any disposition or change in use of the property and pay any additional South Carolina estate tax resulting from the disposition or change, within six months of the disposition or change. Any tax imposed under this article may be assessed until the expiration of three years from the date of the notification.
S.C. Code Ann. § 12-6-2840 — SC Code / Title 12 / Chapter 6 / Article 21 / Section 12-6-2840
SECTION 12-6-2840. Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations.
Status: in_force

This article: (1) is effective for taxable years beginning after December 31, 1985; and (2) does not apply to taxpayers who form domestic international sales corporations or foreign sales corporations pursuant to the Internal Revenue Code.
S.C. Code Ann. § 12-28-1350 — SC Code / Title 12 / Chapter 28 / Article 13 / Section 12-28-1350
SECTION 12-28-1350. Final report and payment by licensee.
Status: in_force

(A) Every licensee, upon the discontinuance, sale, or transfer of the business or upon the cancellation, revocation, or termination by law of a license under Section 12-28-1195 or 12-28-1199 or as otherwise provided, within thirty days, shall make a report as required under this chapter marked "final report" and shall pay all motor fuel user fees and penalties that may be due the State except as otherwise provided by law. The payment must be made to the department in accordance with Section 12-28-980. (B) For purposes of this section, a person who was licensed to remit motor fuel user fees by this State before the effective date of this chapter and who is not licensed as a supplier under this chapter is deemed to have the license terminated under this section as of the effective date. (C) A former licensee must be given the opportunity to apply for eligible purchaser status as provided in Sections 12-28-925 and 12-28-930 before the effective date of this chapter. If the determination is not complete before the effective date, collection of user fees shown on the final report of the former license must be delayed until such determination is complete. However, the final report is due not later than thirty days after a denial of eligible purchaser status under Section 12-28-980 becomes final.
S.C. Code Ann. § 12-28-2340 — SC Code / Title 12 / Chapter 28 / Article 23 / Section 12-28-2340
SECTION 12-28-2340. Standards for petroleum products; testing.
Status: in_force

The Commissioner of Agriculture may promulgate regulations prescribing standards for petroleum products and methods for testing them.
S.C. Code Ann. § 12-33-475 — SC Code / Title 12 / Chapter 33 / Article 5 / Section 12-33-475
SECTION 12-33-475. Military tax exemption.
Status: in_force

Alcoholic liquors subject to tax under the provisions of this chapter are exempt from this tax when sold to the United States Government or United States Government instrumentality for Army, Navy, Marine, or Air Force purposes and delivered to a place lawfully ceded to the United States, or delivered to a ship belonging to the United States Navy for distribution and sale to members of the military establishment only, or when sold and delivered to ships regularly engaged in foreign or coastwise shipping between points in this State and points outside the State.
S.C. Code Ann. § 12-62-20 — SC Code / Title 12 / Chapter 62 / Section 12-62-20
SECTION 12-62-20. Definitions.
Status: in_force

For purposes of this chapter: (1) "Company" means a corporation, partnership, limited liability company, or other business entity. (2) "Department" means the Department of Parks, Recreation and Tourism. (3) "Motion picture" means a feature-length film, video, television series, or commercial made in whole or in part in South Carolina, and intended for national theatrical or television viewing or as a television pilot produced by a motion picture production company. The term "motion picture" does not include the production of television coverage of news and athletic events or a production produced by a motion picture production company if records, as required by 18 U.S.C. 2257, are to be maintained by that motion picture production company with respect to any performer portrayed in that single media or multimedia program. (4) "Motion picture production company" means a company engaged in the business of producing motion pictures intended for a national theatrical release or for television viewing. "Motion picture production company" does not mean or include a company owned, affiliated, or controlled, in whole or in part, by a company or person that is in default on a loan made by the State or a loan guaranteed by the State. (5) "Payroll" means salary, wages, or other compensation subject to South Carolina income tax withholdings. (6) "Director" means the director of the Department of Parks, Recreation and Tourism, or his designee.
S.C. Code Ann. § 12-6-2295 — SC Code / Title 12 / Chapter 6 / Article 17 / Section 12-6-2295
SECTION 12-6-2295. Items included and excluded from terms "sales" and "gross receipts".
Status: in_force

(A) The terms "sales" as used in Section 12-6-2280 and "gross receipts" as used in Section 12-6-2290 include, but are not limited to, the following items if they have not been separately allocated: (1) receipts from the sale or rental of property maintained for sale or rental to customers in the ordinary course of the taxpayer's trade or business including inventory; (2) receipts from the sale of accounts receivable acquired in the ordinary course of trade or business for services rendered or from the sale or rental of property maintained for sale or rental to customers in the ordinary course of the taxpayer's trade or business if the accounts receivable were created by the taxpayer or a related party. For purposes of this item, a related person includes a person that bears a relationship to the taxpayer as described in Section 267 of the Internal Revenue Code; (3) receipts from the use of intangible property in this State including, but not limited to, royalties from patents, copyrights, trademarks, and trade names; (4) net gain from the sale of property used in the trade or business. For purposes of this subsection, property used in the trade or business means property subject to the allowance for depreciation, real property used in the trade or business, and intangible property used in the trade or business which is: (a) not property of a kind that properly would be includible in inventory of the business if on hand at the close of the taxable year; or (b) held by the business primarily for sale to customers in the ordinary course of the trade or business; (5) receipts from services if the entire income-producing activity is within this State. If the income-producing activity is performed partly within and partly without this State, sales are attributable to this State to the extent the income-producing activity is performed within this State; (6) receipts from the sale of intangible property which are unable to be attributed to any particular state or states are excluded from the numerator and denominator of the factor. (7) receipts from the operation of a cable system, as defined in Section 58-12-300, including receipts from cable service and including receipts from services provided over the network that are associated with or classified as noncable or nonvideo services under federal law, receipts from video service as defined in Section 58-12-300, or receipts from the provision of direct broadcast satellite service that are attributable to this State in pro rata proportion of the costs of performing the service, including the costs of acquiring programming distribution rights and constructing and maintaining distribution infrastructure, that the service provider incurs within this State. For purposes of this subsection, if a pass-through business operates a cable system or a direct broadcast satellite service, or if it has receipts from video service, then a corporation that owns an interest in that pass-through business, either directly or indirectly, must be treated as operating a cable system or a direct broadcast satellite service, or as having receipts from video service. As used in this subsection, the term "direct broadcast satellite service" means the distribution or broadcasting of programming or services by satellite directly to the subscriber's premises without the use of ground receiving or distribution equipment, except at the subscriber's premises or in the uplink process to the satellite. (B) The terms "sales" as used in Section 12-6-2280 and "gross receipts" as used in Section 12-6-2290 do not include: (1) repayment, maturity, or redemption of the principal of a loan, bond, or mutual fund or certificate of deposit or similar marketable instrument; (2) the principal amount received under a repurchase agreement or other transaction properly characterized as a loan; (3) proceeds from the issuance of the taxpayer's stock or from sale of treasury stock; (4) damages and other amounts received as the result of litigation; (5) property acquired by an agent on behalf of another; (6) tax refunds and other tax benefit recoveries; (7) pension reversions; (8) contributions to capital, except for sales of securities by securities dealers; (9) income from forgiveness of indebtedness; or (10) amounts realized from exchanges of inventory that are not recognized by the Internal Revenue Code. Editor's Note 2018 Act No. 265, SECTION 7.B, provides as follows: "B. This SECTION takes effect upon approval by the Governor and applies to all open tax periods excluding assessments under judicial review as of the date of the Governor's approval." 2019 Act No. 49, SECTION 2, provides as follows: "SECTION 2. This act takes effect upon approval by the Governor and applies to all open tax periods excluding assessments under judicial review as of the date of the Governor's approval." Effect of Amendment 2018 Act No. 265, SECTION 7.A, in (A), inserted (7), providing that receipts from the provision of direct broadcast satellite service that are attributable to the State in pro rata proportion of the costs of performing the service are items included in the terms "sales" and "gross receipts". 2019 Act No. 49, SECTION 1, in (A), rewrote (7), providing that receipts from the operation of a cable system and a video service are attributable to South Carolina in pro rata proportion of the costs of performing the service.
S.C. Code Ann. § 12-36-1720 — SC Code / Title 12 / Chapter 36 / Article 17 / Section 12-36-1720
SECTION 12-36-1720. Application of tax.
Status: in_force

The excise tax applies only to the last sale before the application for title.
S.C. Code Ann. § 12-49-1240 — SC Code / Title 12 / Chapter 49 / Article 9 / Section 12-49-1240
SECTION 12-49-1240. Form of collateral list and supplement.
Status: in_force

The form of the collateral list and a supplement for mobile or manufactured homes must be substantially as follows: Collateral List For __________________________ County Lienholder: ______________________________________ Address for Notice: _______________________________ Date: ________________________ Name(s) of Owner(s): Address of Home: _______________ Other Address of Owner(s): _______________________ Zip Code: ___________________ Year of Home: _______________ Make/Model: _________________ Size of Home: _______________ Full Serial Number: ____________.
S.C. Code Ann. § 12-6-2290 — SC Code / Title 12 / Chapter 6 / Article 17 / Section 12-6-2290
SECTION 12-6-2290. Apportionment of remaining net income from principal profits or income derived from sources not otherwise described by this chapter.
Status: in_force

If the principal profits or income of a taxpayer are derived from sources other than those described in Section 12-6-2252 or Section 12-6-2310, the taxpayer shall apportion its remaining net income using a fraction in which the numerator is gross receipts from within this State during the taxable year and the denominator is total gross receipts from everywhere during the taxable year. For purposes of this section, items included in gross receipts are as provided in Section 12-6-2295. Editor's Note 2007 Act No. 110, SECTION 55.E and 2007 Act No. 116, SECTION 60.E provide as follows: "This section takes effect for tax years after 2010."
S.C. Code Ann. § 12-21-3930 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-3930
SECTION 12-21-3930. Conditions under which bingo not considered lottery.
Status: in_force

The game of bingo is not a lottery when: (1) the nonprofit organization conducting the game has completed the application as described in Section 12-21-3940 and the application has been approved by the department; (2) the promoter under contract with the nonprofit organization is licensed properly with the department; (3) the nonprofit organization presents to the department upon application a certified copy of the statement issued by the Internal Revenue Service exempting it from federal income taxation; (4) the game is conducted in accordance with the provisions of Sections 12-21-3990 and 12-21-4000 and approved cards are used.
S.C. Code Ann. § 12-36-1130 — SC Code / Title 12 / Chapter 36 / Article 11 / Section 12-36-1130
SECTION 12-36-1130. Prescribing amounts added to sales price to reflect additional taxes.
Status: in_force

The Department of Revenue may prescribe amounts that may be added to the sales price to reflect the additional taxes imposed pursuant to this article.
S.C. Code Ann. § 12-4-340 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-340
SECTION 12-4-340. Authority to contract with collection agency to collect delinquent taxes.
Status: in_force

The department, for the purposes of collecting delinquent taxes due from a taxpayer, may contract with a collection agency, within or without the State, for the collection of delinquent taxes, including penalties and interest as provided in Section 12-54-227.
S.C. Code Ann. § 12-60-2560 — SC Code / Title 12 / Chapter 60 / Article 9 / Section 12-60-2560
SECTION 12-60-2560. Filing claim for refund; contents.
Status: in_force

(A) Subject to the limitations in Section 12-60-1750, and within the time limitation of Section 12-54-85(F), a property taxpayer may seek a refund of real property taxes assessed by the county assessor and paid, other than taxes paid on property the taxpayer claims is exempt, by filing a claim for refund with the county assessor who made the property tax assessment for the property for which the tax refund is sought. The assessor, upon receipt of a claim for refund, shall immediately notify the county treasurer and the county auditor for the county from which the refund is sought. The majority of these three officials shall determine the taxpayer's refund, if any, and shall notify the taxpayer in writing of their decision. (B) Within thirty days after the decision is mailed to the taxpayer on the claim for refund, a property taxpayer may appeal the decision to the county board of assessment appeals. The board may rule on any timely refund appeal relating to the correctness of the property tax assessment. Conferences conducted by the board are pursuant to the same rules and procedures provided in Section 12-60-2530 except that a taxpayer's denied claim for refund is considered the assessor's response to a protest of property tax assessment. (C) Within thirty days after the board's decision is mailed to the taxpayer, a property taxpayer or county assessor may appeal the decision issued by the board by requesting a contested case hearing before the Administrative Law Court. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules. If a taxpayer requests a contested case hearing before the Administrative Law Court without exhausting his prehearing remedy because he failed to file a claim for refund or attend the conference with the county board of assessment appeals, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the county board with the facts, law, and other authority supporting his position, he shall provide the representative of the county at the hearing with the facts, law, and other authority he failed to present to the county board earlier. The administrative law judge shall then remand the case to the county board for reconsideration in light of the new facts or issues unless the representative of the county at the hearing elects to forego the remand. Upon remand the county board has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its decision. The county board shall issue its amended decision in the same manner as the original. The taxpayer has thirty days after the date the county board's decision was mailed or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules. If the county board fails to issue its amended decision within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.
S.C. Code Ann. § 12-37-1660 — SC Code / Title 12 / Chapter 37 / Article 13 / Section 12-37-1660
SECTION 12-37-1660. Power of department to question officers, agents and receivers, and to examine books and papers.
Status: in_force

The department, or any person appointed by it for that purpose, may put any question, in writing, it may deem proper to any officer, agent or receiver of any railroad company having any portion of its track in this State, and it may summon any officer, receiver or agent of such company to appear before it and testify, under oath, touching such railroad company's property and the management and disposition thereof. It may also, by any member of some person appointed by it, examine the books and papers of such company in the hands of the company or any of its officers, agents or receivers. All such officers, agents and receivers shall answer, under oath, all such questions as shall be put to them by the department or any person appointed by it for that purpose, relative to the condition, amount and value of the company's property and the management or disposition thereof.
S.C. Code Ann. § 12-10-60 — SC Code / Title 12 / Chapter 10 / Section 12-10-60
SECTION 12-10-60. Revitalization agreement.
Status: in_force

The council may enter into a revitalization agreement with each qualifying business with respect to the project. The terms and provisions of each revitalization agreement must be determined by negotiations between the council and the qualifying business. The decision to enter into a revitalization agreement with a qualifying business is solely within the discretion of the council based on the appropriateness of the negotiated incentives to the project and the determination that approval of the project is in the best interests of the State. The revitalization agreement must set a date by which the qualifying business shall have met the required investment and employment levels. After meeting the thresholds, the qualifying business shall document the actual costs of the project in a manner acceptable to the council. A business is allowed to count jobs filled by remote employees towards the minimum employment levels. While remote employees count towards a business's minimum employment levels, a business may claim job development credits on a remote employee only to the extent the remote employee was subject to withholdings pursuant to Chapter 8. A business which pays withholdings on a remote employee in South Carolina and some other state can only claim job development credits to the extent of the South Carolina withholdings. Editor's Note 2024 Act No. 222, SECTION 6, provides as follows: "SECTION 6. This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2023, except that SECTION 3 first applies to income tax years beginning after 2020." Effect of Amendment 2024 Act No. 222, SECTION 3, rewrote the section.
S.C. Code Ann. § 12-21-2425 — SC Code / Title 12 / Chapter 21 / Article 17 / Section 12-21-2425
SECTION 12-21-2425. Motorsports entertainment complex admissions license tax exemption.
Status: in_force

(A) In addition to the exemptions allowed from the admissions license tax imposed pursuant to Section 12-21-2420 of the 1976 Code, there is also exempt from that tax for ten years beginning July 1, 2008, one-half of the paid admissions to a motorsports entertainment complex. (B) For purposes of the exemption allowed by this section, a motorsports entertainment complex means a motorsports facility, and its ancillary grounds and facilities, that satisfies all of the following: (1) is a NASCAR-sanctioned motor speedway or racetrack that hosted at least one NASCAR Sprint Cup Series race in 2012, and continues to host at least one NASCAR Sprint Cup Series race, or any successor race featuring the same NASCAR Cup series; (2) has at least three scheduled days of motorsports events, and events ancillary and incidental thereto, each calendar year that are sanctioned by a nationally or internationally recognized governing body of motorsports that establishes an annual schedule of motorsports events; (3) engages in tourism promotion. Editor's Note 2013 Act No. 68, SECTION 2, provides as follows: "SECTION 2. This act [amending subsection (B)(1)] takes effect for tax years beginning after 2012." Effect of Amendment The 2013 amendment, rewrote subsection (B)(1). Former subsection (B)(1) read: "(1) has at least sixty thousand fixed seats for race patrons;".
S.C. Code Ann. § 12-36-920 — SC Code / Title 12 / Chapter 36 / Article 9 / Section 12-36-920
SECTION 12-36-920. Tax on accommodations for transients; reporting.
Status: in_force

(A) A sales tax equal to seven percent is imposed on the gross proceeds derived from the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodgings, or sleeping accommodations are furnished to transients for a consideration. This tax does not apply: (1) where the facilities consist of less than six sleeping rooms, contained on the same premises, which is used as the individual's place of abode; or (2) to gross proceeds from rental income wholly excluded from the gross income of the taxpayer pursuant to Internal Revenue Code Section 280A(g) as that code is defined in Section 12-6-40(A). The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person for a period of ninety continuous days are not considered proceeds from transients. The tax imposed by this subsection (A) does not apply to additional guest charges as defined in subsection (B) or separately stated optional charges on a bill to a customer for amenities, entertainment, special items in promotional tourist packages, and other guest services. (B) A sales tax of five percent is imposed on additional guest charges at any place where rooms, lodgings, or accommodations are furnished to transients for a consideration, unless otherwise taxed under this chapter. For purposes of this subsection, additional guest charges are limited to charges for: (1) room service; (2) laundering and dry cleaning services; (3) in-room movies; (4) telephone service; and (5) rentals of meeting rooms. (C) Real estate agents, brokers, corporations, or listing services required to remit taxes under this section shall notify the department if rental property, previously listed by them, is dropped from their listings. (D) When any business is subject to the sales tax on accommodations and the business has more than one place of business in the State, the licensee shall report separately in his sales tax return the total gross proceeds derived from business done within and without the corporate limits of municipalities. A taxpayer who owns or manages rental units in more than one county or municipality shall report separately in his sales tax return the total gross proceeds from business done in each county or municipality. (E) The taxes imposed by this section are imposed on every person engaged or continuing within this State in the business of furnishing accommodations to transients for consideration. Code Commissioner's Note At the direction of the Code Commissioner, the amendments to subsection (A) made by 2014 Act No. 172, SECTION 1, eff. July 1, 2014, and 2014 Act No. 259, SECTION 3, eff June 9, 2014, were read together. Effect of Amendment 2014 Act No. 172, SECTION 1, eff July 1, 2014, in subsection (A), last undesignated paragraph, added text at the end of the last sentence relating to separately stated optional charges; and rewrote subsection (B). 2014 Act No. 259, SECTION 3, eff June 9, 2014, in subsection (A), split up the subsection by adding paragraph designator (1) and setting out the last undesignated paragraph, and added subsection (A)(2), relating to gross proceeds from rental income wholly excluded from gross income.
S.C. Code Ann. § 12-28-960 — SC Code / Title 12 / Chapter 28 / Article 9 / Section 12-28-960
SECTION 12-28-960. Tare allowance allowed to eligible purchaser, licensee importer, and supplier.
Status: in_force

(A) A tare allowance is allowed to each eligible purchaser, licensee importer, and supplier who lawfully is engaged in the distribution of user fee-paid motor fuel within this State to offset thermal shrinkage and measurement differences occurring after removal of the motor fuel subject to the user fee from the terminal. The amount of the tare allowance is equal to two and sixty-five one-hundredths percent not to exceed two thousand dollars a month of the amount of the user fee imposed by this chapter and paid by the person, directly or indirectly, subject to the requirements and limitations set out in subsections (B) and (C). However, the tare allowance is not applicable more than once to any motor fuel subject to the user fee. (B) Every eligible purchaser who acquires motor fuel subject to the user fee from a supplier or licensed importer for distribution and use in this State, which motor fuel was previously subject to the user fee imposed by this chapter, is entitled to the tare allowance provided by subsection (A) by way of quarterly refund application to the department under regulations promulgated by and on forms prescribed by the department. The total amount of tare allowance claimed by the person may not exceed two thousand dollars for any month. (C) Every licensed importer and supplier making sales of user fee-paid motor fuel to persons other than eligible purchasers is entitled to the tare allowance provided by subsection (A) by way of a credit against user fee remittances due to the State payable by the person. The total amount of tare allowance claimed by the person may not exceed two thousand dollars for any month.
S.C. Code Ann. § 12-16-220 — SC Code / Title 12 / Chapter 16 / Article 3 / Section 12-16-220
SECTION 12-16-220. Construction and purpose.
Status: in_force

This article must be interpreted and construed to effectuate its general purpose to make uniform the law of those states which enact it.
S.C. Code Ann. § 12-33-460 — SC Code / Title 12 / Chapter 33 / Article 5 / Section 12-33-460
SECTION 12-33-460. Additional tax upon each case sold.
Status: in_force

In addition to the tax levied under Section 12-33-410, every licensed wholesaler shall pay additional tax of two dollars and ninety-nine cents on each standard case of alcoholic liquors sold.
S.C. Code Ann. § 12-6-3477 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3477
SECTION 12-6-3477. Apprentice income tax credit.
Status: in_force

A taxpayer who employs an apprentice pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the United States Department of Labor is allowed a credit against an income tax imposed pursuant to this chapter equal to the greater of the cost of the apprenticeship or one thousand dollars for each apprentice employed, but not to exceed four thousand dollars for an apprentice, or six thousand dollars for the youth apprenticeship program. A credit is not allowed unless the apprentice was in the employ of the taxpayer for at least seven full months of the taxable year and a credit is not allowed for an individual apprentice for more than four taxable years; however, if the apprentice completes the apprenticeship and remains an employee of the taxpayer, the taxpayer may claim the one thousand dollar credit for up to three additional taxable years. Notwithstanding any other provision of this section, the maximum aggregate credit for all taxpayers may not exceed five million dollars in any one tax year. The General Assembly, in the annual general appropriations act, may increase or decrease the maximum aggregate credit amount. The department shall prescribe a form to claim this credit that provides information to the department sufficient for the proper administration of this credit. Any unused credit may be carried forward for three years. Effect of Amendment 2024 Act No. 188, SECTION 1, rewrote the section.
S.C. Code Ann. § 12-8-1080 — SC Code / Title 12 / Chapter 8 / Article 9 / Section 12-8-1080
SECTION 12-8-1080. Agreement between department and U.S. Secretary of Treasury regarding withholding.
Status: in_force

The department shall make an agreement with the Secretary of the Treasury of the United States with respect to withholding of income tax as provided by this section, pursuant to 5 U.S.C. Section 5517 and executive orders issued pursuant to that section.
S.C. Code Ann. § 12-6-555 — SC Code / Title 12 / Chapter 6 / Article 5 / Section 12-6-555
SECTION 12-6-555. Persons not having nexus with state other than contract for commercial printing in state not subject to state income or sales and use taxes; conditions.
Status: in_force

Notwithstanding any other provision of this chapter, with respect to a person that does not otherwise have a nexus with South Carolina, and that has contracted with a commercial printer for printing: (1) the ownership or leasing by that person of tangible or intangible property located at the South Carolina premises of the commercial printer and used in connection with printing contracts; (2) the sale by that person of property printed or imprinted at and shipped or distributed from the South Carolina premises of the commercial printer by the commercial printer; (3) the activities performed pursuant or incident to a printing contract by or on behalf of that person at the South Carolina premises of the commercial printer by the commercial printer; or (4) the activities performed pursuant or incident to a printing contract by the commercial printer in South Carolina for or on behalf of that person; shall not cause that person to have income derived from sources within South Carolina for purposes of the taxes imposed by this chapter, unless that person engages in other activities in South Carolina that exceed the protection of 15 U.S.C. Section 381. The person shall not be considered to have a fixed place of business in South Carolina at either the commercial printer's premises or at any place where the commercial printer performs printing and related services on behalf of that person.
S.C. Code Ann. § 12-6-545 — SC Code / Title 12 / Chapter 6 / Article 5 / Section 12-6-545
SECTION 12-6-545. Income tax rates for pass-through trade and business income; determination of income related to personal services.
Status: in_force

(A) As used in this section: (1) "Active trade or business income or loss" means income or loss of an individual, estate, trust, or any other entity except those taxed or exempted from tax pursuant to Sections 12-6-530 through 12-6-550 resulting from the ownership of an interest in a pass-through business. Active trade or business income or loss does not include: (a)(i) passive investment income as defined in Internal Revenue Code Section 1362(d) generated by a pass-through business and income of the same type regardless of the type of pass-through business generating it; and (ii) expenses related to passive investment; (b) capital gains and losses; (c) payments for services referred to in Internal Revenue Code Section 707(c); (d) amounts reasonably related to personal services. All amounts paid as compensation and all guaranteed payments for services, but not for the use of capital, as defined in Internal Revenue Code Section 707(c) are deemed to be reasonably related to personal services. In addition, if an owner of a pass-through entity who performs personal services for the entity is not paid a reasonable amount for those personal services as compensation or payments referred to in Internal Revenue Code Section 707(c), all of the owner's income from the entity is presumed to be amounts reasonably related to personal services. For purposes of this section, amounts reasonably related to personal services include amounts reasonably related to the personal services of the owner, the owner's spouse, and any person claimed as a dependent on the owner's income tax return. (2) "Pass-through businesses" means sole proprietorships, partnerships, and "S" corporations, including limited liability companies taxed as sole proprietorships, partnerships, or "S" corporations. (B)(1) Notwithstanding Section 12-6-510, a taxpayer may elect annually to have the income tax at the rate provided in item (2) of this subsection imposed annually on the active trade or business income received by the owner of a pass-through business. For joint returns, the election is effective for both spouses. The amount subject to tax pursuant to this section is not subject to tax pursuant to Section 12-6-510. (2) The rate of the income tax imposed pursuant to this subsection is: (C) Notwithstanding any other provision of this chapter, active trade or business loss must first be deducted, dollar for dollar against active trade or business income. Any remaining active trade or business loss is deductible from income taxed under Section 12-6-510 if otherwise allowable. (D) The department may issue guidance as to what expenses reduce active trade or business income. (E)(1) Notwithstanding item (A)(1)(d) of this section, if a taxpayer owns an interest in one or more pass-through businesses and his total South Carolina taxable income from pass-through entities for which he performs personal services is one hundred thousand dollars or less, excluding capital gains and losses, then the taxpayer may elect, instead of determining the actual amount of active trade or business income related to his personal services, to treat fifty percent of his active trade or business income as not related to his personal services. For purposes of this item, the term "taxpayer" includes both taxpayers who file a joint return. (2) The department may provide other methods that may be used to determine an amount that is considered to be unrelated to the owner's personal services if it determines that the benefits to the State of taxing income from personal services at a higher rate are insufficient to justify the burdens imposed on the taxpayer. (F) An income tax credit available to offset taxes due pursuant to Section 12-6-510 also apply against taxes imposed by this section. (G)(1)(a) "Qualified entity" means a partnership or "S" Corporation including a limited liability company taxed as a partnership or "S" Corporation, where all of its owners are qualified owners or partnerships, and, where those partnerships are owned directly or through other partnerships by qualified owners. (b) "Qualified owner" means a partner or shareholder of a qualified entity that is an individual, estate, trust, or any other entity except those taxed or exempted from tax pursuant to Sections 12-6-530 through 12-6-540 and 12-6-550 and except for any other entity exempt from South Carolina income tax. (2) A qualified entity may elect annually under this subsection to have its income taxed on its active trade or business income at the rate provided in subsection (B)(2) imposed on the qualified entity itself. Such elections must be made no later than the due date for filing the applicable income tax return, including any extensions. (3) In computing South Carolina taxable income, a qualified owner shall exclude active trade or business income from an electing qualified entity provided that the qualified entity properly filed an income tax return and paid the taxes pursuant to this subsection that included the active trade or business income or loss. (4) Active trade or business losses of the qualified owner from other pass-through entities that are reported directly by such owner may not reduce tax at a rate higher than the rate provided in subsection (B)(2). (5) Active trade or business income for which this subsection is elected shall be apportioned by the pass-through entity pursuant to Section 12-6-2240, and none of it shall be treated as income from personal services that is allocated pursuant to Section 12-6-2220(6). (6) Section 12-8-590, dealing with tax withholding on distributions to nonresident shareholders of "S" Corporations and nonresident partners, does not apply to electing qualified entities to the extent of the tax the electing entities pay on their active trade or business income. (7) For tax years beginning after 2021, an electing qualified entity shall submit estimated tax payments pursuant to Section 12-6-3910. (8) If the electing entity fails to pay the amount owed to the department with respect to income as a result of the election, the department may collect the amount from the electing entity or its direct or indirect owners based upon their proportionate share of the income, or both. (9) The basis of both resident and nonresident shareholders of a qualified "S" Corporation in their stock of the qualified "S" Corporation shall be determined as if the election under subsection (G)(2) had not been made and each of the shareholders of the qualified "S" Corporation had properly taken into account each shareholder's pro rata share of the qualified "S" Corporation's items of income, loss, and deduction in the manner required with respect to an "S" Corporation for which no such election is in effect. The basis of a qualified partnership, including a limited liability company taxed as a partnership, shall be determined in the same manner. Editor's Note 2021 Act No. 61, SECTION 2, provides as follows: "SECTION 2. This act takes effect upon approval by the Governor and first applies to tax years beginning after 2020." Effect of Amendment 2021 Act No. 61, SECTION 1, added (G).
S.C. Code Ann. § 12-37-275 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-275
SECTION 12-37-275. Date for submission for requests for reimbursement.
Status: in_force

Notwithstanding another provision of law, requests for reimbursement for taxes not collected the previous year must not be received by the department before January first. These requests must be for the reimbursement of eligible accounts that accrue before the first penalty date each year. Those eligible accounts that accrue or are discovered on or after the first penalty date of the tax year must be submitted to the department in the next year's reimbursement request. These requests do not extend beyond the immediate preceding tax year.
S.C. Code Ann. § 12-59-85 — SC Code / Title 12 / Chapter 59 / Article 1 / Section 12-59-85
SECTION 12-59-85. Forfeited land commission.
Status: in_force

After land has been bid in by the county auditor and before it has been conveyed to the county's forfeited land commission, the forfeited land commission or a majority of its members may refuse to accept title to the property if the commission determines that to accept title would be against the interest of the public.
S.C. Code Ann. § 12-6-3420 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3420
SECTION 12-6-3420. Tax credit for construction or improvement of infrastructure project.
Status: in_force

(A) A corporation may claim a credit for the construction or improvement of an infrastructure project against taxes due under Section 12-6-530 or Section 12-11-20 for: (1) expenses paid or accrued by the taxpayer; (2) contributions made to a governmental entity; or (3) contributions made to a qualified private entity in the case of water or sewer lines and their related facilities in areas served by a private water and sewer company. (B) For expenses paid or accrued by the taxpayer in building or improving any one infrastructure project: (1) the credit is equal to fifty percent of the expenses or contributions; (2) the credit is limited to ten thousand dollars annually; and (3) any unused credit, up to a total amount of thirty thousand dollars, may be carried forward three years. (C) For purposes of this section: (1) An infrastructure project includes water lines or sewer lines, their related facilities, and roads that: (a) do not exclusively benefit the taxpayer; (b) are built to applicable standards; and (c) are dedicated to public use or, in the case of water and sewer lines and their related facilities in areas served by a private water and sewer company, the water and sewer lines are deeded to a qualified private entity. (2) A qualified private entity is an entity holding the required permits, certifications, and licenses from the South Carolina Department of Health and Environmental Control, the South Carolina Public Service Commission, and any other state agencies, departments, or commissions, from which approvals must be obtained in order to operate as a utility furnishing water supply services or sewage collection or treatment services, or both, to the public. (D) If an infrastructure project benefits more than the taxpayer, the expenses of the taxpayer must be allocated to the various beneficiaries and only those expenses not allocated to the taxpayer's benefit qualify for the credit. (E) The credit may be claimed before dedication or conveyance if the taxpayer submits with its tax return a letter of intent signed by the chief operating officer of the appropriate governmental entity or qualified private entity stating that upon completion the governmental entity or qualified private entity shall accept the infrastructure project for the appropriate use. (F) A qualifying private entity is not allowed the credit provided by this section for expenses it incurs in building or improving facilities it owns, manages, or operates. (G) If a road qualifying for the credit is subsequently removed from the state highway or public road system, the amount of the credit allowed for the construction of the road must be added to any corporate income tax due from the taxpayer in the first taxable year following the removal of the road from public use. The department may implement the provisions of this subsection by rules or regulation. (H) A corporation which files or is required to file a consolidated return is entitled to the income tax credit allowed by this section on a consolidated basis. The tax credit may be determined on a consolidated basis regardless of whether or not the corporation entitled to the credit contributed to the tax liability of the consolidated group. (I) The merger, consolidation, or reorganization of a corporation where tax attributes survive does not create new eligibility in a succeeding corporation but unused credits may be transferred and continued by the succeeding corporation. In addition, a corporation may assign its rights to its unused credit to another corporation if it transfers all, or substantially all, of the assets of the corporation or all, or substantially all, of the assets of a trade or business or operating division of a corporation to another corporation.
S.C. Code Ann. § 12-37-1670 — SC Code / Title 12 / Chapter 37 / Article 13 / Section 12-37-1670
SECTION 12-37-1670. Railroad officer, receiver or agent who refuses to answer questions of or submit books to department; penalties.
Status: in_force

If any officer, receiver or agent of any railroad company having any portion of its tracks in this State shall refuse or neglect to appear before the department, or the person appointed by it, or to answer any question put to him as provided for in Section 12-37-1660 or submit the books and papers aforesaid for examination as provided in said section, he shall be guilty of a misdemeanor and, upon indictment and conviction therefor in the court of general sessions for any county, shall be fined in any sum not exceeding five thousand dollars and the costs of prosecution and confined in the jail of the county until he answers all questions which may be put to him by the department and such fine and costs be paid.
S.C. Code Ann. § 12-6-600 — SC Code / Title 12 / Chapter 6 / Article 5 / Section 12-6-600
SECTION 12-6-600. Taxation of partnerships.
Status: in_force

An entity treated as a partnership for federal income tax purposes is not subject to tax under this chapter. Each partner shall include its share of South Carolina partnership income on the partner's respective income tax return. All of the provisions of the Internal Revenue Code apply to determine the gross income, adjusted gross income, and taxable income of a partnership and its partners, subject to the modifications provided in Article 9 of this chapter and subject to allocation and apportionment as provided in Article 17 of this chapter.
S.C. Code Ann. § 12-59-70 — SC Code / Title 12 / Chapter 59 / Article 1 / Section 12-59-70
SECTION 12-59-70. Sale by former owner of forfeited land; commission may convey such property.
Status: in_force

Should the title have been made by the tax collector to the forfeited land commission and not theretofore been sold, the forfeited land commission may, if it approve the application of the owner to sell a portion of the property so bid in as provided in this article, execute and deliver to the owner or anyone whom he may designate a deed upon payment of the amount as provided in Section 12-59-60. Effect of Amendment 2015 Act No. 87, SECTION 61, amended the section by removing the sheriff from tax sale collection process.
S.C. Code Ann. § 12-36-2590 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2590
SECTION 12-36-2590. Department authorized to require returns and payment for other than monthly periods.
Status: in_force

The department, if it considers it necessary, may require returns and payment of the tax for other than monthly periods.
S.C. Code Ann. § 12-36-2510 — SC Code / Title 12 / Chapter 36 / Article 25 / Section 12-36-2510
SECTION 12-36-2510. Certificates allowing taxpayer to purchase tangible personal property tax free and be liable for taxes; procedures when claiming exemption.
Status: in_force

(A)(1) Notwithstanding other provisions of this chapter, the department, at its discretion, may issue or authorize for the efficient administration of the sales and use tax law any type of certificate allowing a taxpayer to purchase tangible personal property tax free and be liable for any taxes. (2) In addition to any other type of certificate the department considers necessary to issue, the department may issue at its discretion: (a) Direct Pay Certificate: a direct pay certificate allows its holder to make all purchases tax free and to report and pay directly to the department any taxes due. The holder of a direct pay certificate is liable for any taxes due. If an exemption or exclusion is not applicable, the tax is due upon the withdrawal, use, or consumption of the tangible personal property purchased with the certificate. (b) Exemption Certificate: an exemption certificate, as opposed to allowing its holder to make all purchases tax free, allows its holder to make only certain purchases tax free such as machinery, electricity, or raw materials. The holder of an exemption certificate is liable for any taxes due. If an exemption or exclusion is not applicable, the tax is due upon purchase, or upon the withdrawal, use, or consumption of the tangible personal property purchased with the certificate if the application of the exemption or exclusion cannot be determined at the time of purchase. (B) To reduce the complexity and administrative burden of transactions exempt from sales or use tax, the following provisions must be followed when a purchaser claims an exemption by use of an exemption certificate: (1) the seller shall obtain at the time of the purchase any information determined necessary by the department, including the reason the purchaser is claiming a tax exemption or exclusion; (2) the department, at its discretion, may utilize a system where the purchaser exempt from the payment of the tax is issued an identification number which must be presented to the seller at the time of the sale; (3) the seller shall maintain proper records of exempt or excluded transactions and provide them to the department when requested and in the form requested by the department. (C) A seller that complies with the provisions of this section is relieved from any tax otherwise applicable if it is determined that the purchaser improperly claimed an exemption or exclusion by use of a certificate, provided the seller did not fraudulently fail to collect or remit the tax, or both, or solicit a purchaser to participate in an unlawful claim of an exemption. The liability for tax shifts to the purchaser who improperly claimed the exemption or exclusion by use of the certificate.
S.C. Code Ann. § 12-59-320 — SC Code / Title 12 / Chapter 59 / Article 3 / Section 12-59-320
SECTION 12-59-320. State Fiscal Accountability Authority shall hear petition for relief.
Status: in_force

The State Fiscal Accountability Authority may hear and determine upon satisfactory proof the petition of any taxpayer praying relief on ground that all such taxes described in Section 12-59-310 have been paid or that portions of such taxes have been paid and an offer to pay the balance, accompanied by the sum admitted to be owing. The State Fiscal Accountability Authority shall grant such relief in the premises as may be just. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1), effective July 1, 2015.
S.C. Code Ann. § 12-39-350 — SC Code / Title 12 / Chapter 39 / Section 12-39-350
SECTION 12-39-350. Adoption of valuations of assessor.
Status: in_force

The auditor shall adopt valuations of the assessor and the department. If the auditor discovers that any personal property required by law to be assessed by the department has been omitted, he shall notify the department that the personal property has been omitted and the department shall be required to appraise and assess the omitted personal property.
S.C. Code Ann. § 12-56-110 — SC Code / Title 12 / Chapter 56 / Section 12-56-110
SECTION 12-56-110. Department regulations, forms and procedures permitted.
Status: in_force

The department may promulgate regulations and prescribe forms and procedures necessary to implement this chapter.
S.C. Code Ann. § 12-28-2940 — SC Code / Title 12 / Chapter 28 / Article 29 / Section 12-28-2940
SECTION 12-28-2940. Exemption from appraisal provisions.
Status: in_force

Acquisitions by the Department of Transportation under the "C" Fund program are exempt from the requirements of all appraisal provisions of Title 28, Chapter 2 (Sections 28-2-10 et seq.), and Sections 1-11-110, 3-5-50, 3-5-100, 3-5-330, 4-17-20, 5-27-150, 5-31-420, 5-31-430, 5-31-440, 5-31-610, 5-35-10, 6-11-130, 6-23-290, 13-1-350, 13-11-80, 24-1-230, 28-3-20, 28-3-30, 28-3-140, 28-3-460, 46-19-130, 48-11-110, 48-15-30, 48-15-50, 48-17-30, 48-17-50, 49-17-1050, 49-19-1060, 49-19-1440, 50-13-1920, 51-13-780, 54-3-150, 55-9-80, 55-11-10, 57-3-700, 57-5-370, 57-5-380, 57-21-200, 57-25-190, 57-25-470, 57-25-680, 57-27-70, 58-9-2030, 58-15-410, 58-17-1200, 13-1-1330, 58-27-130, 58-31-50, 59-19-200, 59-105-40, 59-117-70, 59-123-90.
S.C. Code Ann. § 12-4-397 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-397
SECTION 12-4-397. Tax amnesty period.
Status: in_force

(A) In order to encourage the voluntary disclosure and payment of taxes owed to the State, the General Assembly finds it desirable to allow the Department of Revenue to designate an amnesty period which has a beginning and ending date from time to time as determined by the department. During the amnesty period, the department shall waive the penalties and interest or portion of them at its discretion imposed pursuant to Titles 12, 27, and 61 for a taxpayer who voluntarily files delinquent returns and pays all taxes owed. If the department establishes an amnesty period pursuant to this section, it must notify the General Assembly of the amnesty period at least sixty days before the commencement of the amnesty period. (B) If a taxpayer is granted amnesty, the department shall not initiate a criminal investigation or refer the taxpayer to the Office of the Attorney General for criminal prosecution for the tax or tax periods covered by the granting of amnesty. (C) The department shall grant amnesty to a taxpayer who files a request for an amnesty form and: (1) voluntarily files all delinquent tax returns and pays in full all taxes due; (2) voluntarily files an amended tax return to correct an incorrect or insufficient original return and pays all taxes due; or (3) voluntarily pays in full all previously assessed tax liabilities due within an extended amnesty period which begins at the close of the amnesty period and runs for a period of time as determined by the department. The department may set up installment agreements as long as all taxes are paid within this period. An installment agreement must be agreed upon before the close of the amnesty period established pursuant to subsection (A). (D) The department shall not grant amnesty to a taxpayer who is the subject of a state tax-related criminal investigation or criminal prosecution. (E) The department shall not waive penalties and interest attributable to any one filing period if the taxpayer has outstanding liabilities for other periods. (F) A taxpayer who has an appeal pending with respect to an assessment made by the department is eligible to participate in the amnesty program if the taxpayer pays all taxes owed. Payment of the outstanding liability does not constitute a forfeiture of appeal or an admission of liability for the disputed assessment. (G) The department must be reimbursed the administrative costs associated with the amnesty period in the amount of five percent of the amounts collected through amnesty. This amount may be retained and expended for budgeted operations. (H) The department may review all cases in which amnesty has been granted and may on the basis of mutual mistake of fact, fraud, or misrepresentation rescind the grant of amnesty. A taxpayer who files false or fraudulent returns or attempts in any manner to defeat or evade a tax under the amnesty program is subject to applicable civil penalties, interest, and criminal prosecution. (I) Compromised liabilities as allowed by Section 12-4-320(3), may be eligible for relief under the amnesty period at the department's discretion. (J) Any overdue tax debt, as defined in Section 12-55-30, remaining unpaid may have imposed on it at the department's discretion an additional ten percent collection assistance fee. This collection assistance fee initially may be imposed on any overdue tax debt at the close of the extended amnesty period as prescribed by the department. This additional collection assistance fee only may be imposed for a period of one year after the close of the extended amnesty period.
S.C. Code Ann. § 12-6-2220 — SC Code / Title 12 / Chapter 6 / Article 17 / Section 12-6-2220
SECTION 12-6-2220. Allocation of interest, dividends, rents and royalties, gains and losses, and income from personal services.
Status: in_force

The following items of income must be directly allocated and excluded from the apportioned income and the apportionment factors: (1) Interest received from intangible property not connected with the taxpayer's business, less all related expenses, is allocated to the state of the corporation's principal place of business as defined in Section 12-6-30(9) or the domicile of an individual taxpayer. (2) Dividends received from corporate stocks not connected with the taxpayer's business, less all related expenses, are allocated to the state of the corporation's principal place of business as defined in Section 12-6-30(9) or the domicile of an individual taxpayer. (3) Rents and royalties received from the lease or rental of real estate or tangible personal property, less all related expenses, are allocated to the state where the property was located at the time the income was derived providing the property was not used in or connected with the taxpayer's trade or business during the taxable year. (4) Gains and losses from the sale of real property less all related expenses are allocated to the state in which the real property is located except to the extent that gain represents the return of amounts deducted as depreciation. The amount of gain which represents the return of amounts deducted as depreciation is allocated to this State to the extent of depreciation previously deducted in computing South Carolina taxable income. (5) Gains and losses from sales of intangible personal property not connected with the business of the taxpayer and not held for sale to customers in the regular course of business, less all related expenses, are allocated to the state of the corporation's principal place of business as defined in Section 12-6-30(9) or the domicile of an individual taxpayer. (6) All income from personal services received by a resident individual is allocated to this State. All income from personal services received by a nonresident individual for services rendered in this State is allocated to this State. Editor's Note 2005 Act No. 145, SECTION 12.B, provides as follows: "Section 12-6-2220(2) of the 1976 Code, as amended by this section, applies for taxable years beginning after 2004."
S.C. Code Ann. § 12-33-630 — SC Code / Title 12 / Chapter 33 / Article 7 / Section 12-33-630
SECTION 12-33-630. Unpaid tax constitutes a debt owed to State; lien; levy and collection.
Status: in_force

After the expiration of the ten-day notice provided for by Section 12-33-620, if the tax remains unpaid, the amount of such tax shall be deemed a debt to the State by the person liable therefor and shall be a lien upon all property of such person in this State. The Department of Revenue shall issue a warrant under its hand and official seal, directing any duly authorized agent of the department to proceed to the levy and collection of the tax and costs in the same manner and with like effect as provided for by Sections 12-53-10 to 12-53-60.
S.C. Code Ann. § 12-44-150 — SC Code / Title 12 / Chapter 44 / Section 12-44-150
SECTION 12-44-150. Projects to be taxable property at level of negotiated payments for purposes of bonded indebtedness and for computing index of taxpaying ability.
Status: in_force

Projects to which a fee agreement applies pursuant to this section are considered taxable property at the level of the negotiated payments for purposes of bonded indebtedness pursuant to Sections 14 and 15, Article X of the Constitution of this State, and for purposes of computing the index of taxpaying ability pursuant to Section 59-20-20(3). However, for a project located in an industrial development park as defined in Section 4-1-170, projects are considered taxable property in the manner provided in Section 4-1-170 for purposes of bonded indebtedness pursuant to Sections 14 and 15, Article X of the Constitution of this State, and for purposes of computing the index of taxpaying ability pursuant to Section 59-20-20(3). However, the computation of bonded indebtedness limitation is subject to the requirements of Section 4-29-68(E).
S.C. Code Ann. § 12-21-4050 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4050
SECTION 12-21-4050. Only one organization to operate bingo per building.
Status: in_force

Only one nonprofit organization may operate or cause the operation of bingo in a building. This section applies to all buildings regardless of ownership, of primary use, or of original use.
S.C. Code Ann. § 12-21-3990 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-3990
SECTION 12-21-3990. Manner of playing bingo.
Status: in_force

(A) The game of bingo must be played in the following manner: (1) Bingo is played by more than one player and a caller who is associated with the house. Each player must pay face value for each card to be played during the course of a game and may purchase the card for a specified number of games. All cards sold for a game must sell for face value and cards may not be given to players as prizes or for free. After the player has purchased a card or cards for a specified number of games, the house cannot require or accept an additional payment or consideration by the player in order to complete the specified number of games. (2) Before each game begins, the caller shall announce to the players the configuration or configurations that will win the game. A configuration consists of a number of grids covered in the manner announced by the caller. Any method of playing the games is allowed if the method is announced before each game's beginning including, but not limited to, wild card games. In addition, anytime before the conclusion of the game, the prize, specifically stating the dollar amount or value of merchandise awarded to the winner or winners for the game, must be announced. (3) The prize must be awarded to the winner of that game without delay. For multiple winners, the prize must be divided equally among the winners. In the case of a merchandise prize, the cash value of the merchandise may be divided among the winners. Purchase receipts of merchandise awarded as prizes must be made available to players and the department for confirmation of value. (4) The caller shall draw and announce numbers from the cage one at a time. If a player has a card with the called number on it, he may use a marker to cover the square which contains the number. After the number is announced, it must be indicated on the master-board by the caller. (5) When a player covers sufficient squares on a card to achieve the winning configuration, he may indicate to the caller. The caller shall require that the player's card be checked against the master-board in the presence of the other players to determine if the squares were covered accurately. If it is determined by the caller that the player accurately has covered the squares and achieved the preannounced configuration, the player is declared the winner. If it is determined that the player has not covered the squares accurately and achieved the preannounced configuration, play continues in that game. (6) All devices, including the master-board, used to show what numbers have been called during a game must not be intentionally changed, obstructed, or turned off by the promoter until the winners are verified. Effect of Amendment 2016 Act No. 254, SECTION 3, in (A)(6), substituted "intentionally changed, obstructed, or turned off by the promoter" for "changed or turned off".
S.C. Code Ann. § 12-39-170 — SC Code / Title 12 / Chapter 39 / Section 12-39-170
SECTION 12-39-170. Rate of taxation shall be a decimal fraction, and not less than one tenth of a mill.
Status: in_force

The county auditors shall not be required to assess on the taxable property of their counties or of any town, city or incorporated village or school district therein, for any purpose, nor for all purposes added together, any rate of taxation containing or resulting in any fraction other than a decimal fraction, nor in any fraction less than one-tenth of a mill; but if the sum required to be raised for any or all purposes results in a fraction less than one-tenth of a mill such fraction shall be dropped.
S.C. Code Ann. § 12-21-3070 — SC Code / Title 12 / Chapter 21 / Article 21 / Section 12-21-3070
SECTION 12-21-3070. Penalties for improper use, alteration or reuse of stamps, and for failure to pay tax, make any report or submit required information.
Status: in_force

(A) It is unlawful for a person to: (1) fraudulently cut, tear, or remove from any vellum, parchment, paper, instrument, or writing upon which a tax is imposed by this chapter any adhesive stamp used pursuant to this chapter; (2) fraudulently use, join, fix, or place to, with, or upon any vellum, parchment, paper, instrument, or writing upon which a tax is imposed by this chapter any: (a) adhesive stamp which has been cut, torn, or removed from any other vellum, parchment, paper, instrument, or writing upon which a tax is imposed by this chapter; (b) adhesive stamp of insufficient value; or (c) forged or counterfeited stamp; (3) wilfully remove or alter the cancellation or defacing marks of, or prepare, any adhesive stamp, with intent to use or cause it to be used, after it has already been used, or knowingly or wilfully buy, sell, offer for sale, or give away a washed or restored stamp to a person for use; (4) have in his possession a washed, restored, or altered stamp which has been removed from any vellum, parchment, paper, instrument, or writing, or from the articles to which it had previously been affixed; (5) buy, sell, offer for sale or have in his possession or knowingly or wilfully prepare a counterfeit stamp; or (6) reuse a stamp which previously has been used for the purpose of indicating the payment of a tax imposed by this chapter. (B) A person who violates the provisions of subsection (A) is guilty of a misdemeanor and, upon conviction, must be fined not more than five thousand dollars or imprisoned not more than two years, or both. (C) It is unlawful for a person, officer, or employee of a corporation, or a member or employee of a partnership, with intent to evade a lawful requirement of this chapter or a lawful requirement of the department under the provisions of this chapter to: (1) fail to pay a tax, make a report, or submit required information by the provisions of this chapter; or (2) make a false or fraudulent statement or report, or supply false or fraudulent information. (D) A person who violates the provisions of subsection (C) is guilty of a misdemeanor and, upon conviction, must be fined not more than five thousand dollars or imprisoned not more than two years, or both.
S.C. Code Ann. § 12-6-30 — SC Code / Title 12 / Chapter 6 / Article 1 / Section 12-6-30
SECTION 12-6-30. Definitions.
Status: in_force

As used in this chapter, the following words have the meaning provided unless otherwise required by the context: (1) "Taxpayer" includes an individual, trust, estate, partnership, association, company, corporation, or any other entity subject to the tax imposed by this chapter or required to file a return. (2) "Resident individual" means an individual domiciled in this State. A "nonresident individual" means an individual other than a resident individual or a part-year resident. (3) "Part-year resident" means an individual who is a resident individual for only a portion of the tax year. (4) "Resident estate" means the estate of a decedent who was domiciled in this State at death. "Nonresident estate" means an estate other than a resident estate. (5) "Resident trust" means a trust administered in this State. "Nonresident trust" is a trust other than a resident trust. (6) "Resident beneficiary" means a beneficiary of an estate or trust who is a resident individual, resident estate, resident trust, resident partnership, or resident corporation. "Nonresident beneficiary" means a beneficiary other than a resident beneficiary. (7) "Resident partner" means a partner who is a resident individual, resident estate, resident trust, or resident corporation or resident partnership during the taxable year. "Nonresident partner" means a partner other than a resident partner. (8) "Resident corporation" means a corporation whose principal place of business, as defined in item (9), is located within this State. "Nonresident corporation" means a corporation other than a resident corporation. (9) "Principal place of business" means the domicile of a corporation. However, when none of the business of the corporation is conducted in the state of domicile, the department shall determine the principal place of business of the corporation based upon the available evidence. (10) "Business" includes trade, profession, occupation, or employment. (11) "Tangible property" includes real property and corporeal personal property but does not include money, bank deposits, shares of stock, bonds, credits, evidences of debt, choses in action, or evidences of an interest in property. (12) "Intangible property" means all property other than tangible property.
S.C. Code Ann. § 12-35-30 — SC Code / Title 12 / Chapter 35 / Section 12-35-30
SECTION 12-35-30. Findings of benefits of simplified sales and use tax systems.
Status: in_force

The General Assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The General Assembly further finds that this State should participate in multistate discussions to review or amend, or both, the terms of the agreement to simplify and modernize sales and use tax administration in order substantially to reduce the burden of tax compliance for all sellers and for all types of commerce.
S.C. Code Ann. § 12-6-1630 — SC Code / Title 12 / Chapter 6 / Article 11 / Section 12-6-1630
SECTION 12-6-1630. Taxation of distributions or at death of account owner.
Status: in_force

(A) A distribution from a Catastrophe Savings Account must be included in the income of the taxpayer unless the amount of the distribution is used to cover qualified catastrophe expenses. (B) No amount is included in income, pursuant to subsection (A) of this section, if the qualified catastrophe expenses of the taxpayer during the taxable year are equal to or greater than the aggregate distributions during the taxable year. (C) If aggregate distributions exceed the qualified catastrophe expenses during the taxable year, the amount otherwise included in income must be reduced by the amount of the distributions for qualified catastrophe expenses. (D)(1) The tax paid pursuant to Section 12-6-510 attributable to a taxable distribution must be increased by two and one-half percent of the amount which is includable in income. (2) This additional tax does not apply if the: (a) taxpayer no longer owns a legal residence that qualifies under Section 12-43-220(C); or (b) distribution is from an account conforming with Section 12-6-1620(B)(3)(c) and is made on or after the date on which the taxpayer attains the age of seventy. (E)(1) No amount is includable in taxable income, pursuant to subsection (A) of this section, if the distribution is from an account conforming with Section 12-6-1620(B)(3)(a) or (b) and is made on or after the date on which the taxpayer attains the age of seventy. (2) If a taxpayer receives a nontaxable distribution under this subsection, the taxpayer must not make further contributions to any Catastrophe Savings Account. (F) If a taxpayer who owns a Catastrophe Savings Account dies, his account is included in the income of the person who receives the account, unless that person is the surviving spouse of the taxpayer. Upon the death of the surviving spouse, the account is included in the income of the person who receives the account. The additional tax in subsection (D) does not apply to distribution on death of the taxpayer or the surviving spouse.
S.C. Code Ann. § 12-37-2830 — SC Code / Title 12 / Chapter 37 / Article 23 / Section 12-37-2830
SECTION 12-37-2830. Determination of value according to apportionment factor.
Status: in_force

The value of a motor carrier's large commercial motor vehicles and buses subject to road use fees in this State must be determined according to the South Carolina apportionment factor for the fleet of which the commercial vehicle is a part. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid. "(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs. "(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018. "M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018." Effect of Amendment 2017 Act No. 40, SECTION 8.A, amended the section, providing that certain vehicles are assessed and apportioned based on a road use fee instead of property taxes.
S.C. Code Ann. § 12-4-720 — SC Code / Title 12 / Chapter 4 / Article 7 / Section 12-4-720
SECTION 12-4-720. Filing of applications for exemptions.
Status: in_force

(A) Applications for property exemptions, other than the exemption provided by Section 12-37-220(A)(9), must be filed as follows: (1) Except as otherwise provided any property owner whose property may qualify for property exemption shall file an application for exemption with the department within the period provided in Section 12-54-85(F) for claims for refund. This item does not relieve the taxpayer of any responsibility to file timely and accurate property tax returns. (2) Owners of property exempt under Section 12-37-220(A)(8) shall file an application for exemption before the first penalty date for payment of property taxes. (3) Applications for exemption are not required for properties owned by the United States Government or those exempt properties enumerated in Section 12-37-220(A)(1), (5), (6), (10), and (B)(9), (13), (14), (15), (17), (23), (25), and (30). (B) If a taxpayer files a property tax return listing property as exempt, that listing is considered an application for exemption from property taxes. (C) A taxpayer who is required to file property tax returns with the department shall claim any exemption on the return each year the property is exempt. (D) Except for the requirement in subsection (C), the owner is not required to file more than one application for each exemption, unless there is a change in the status of the property as reported in the initial application or unless requesting an exemption for property which was not included in the initial or subsequent application.
S.C. Code Ann. § 12-37-265 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-265
SECTION 12-37-265. Criteria for qualification of life estates for homestead tax exemption.
Status: in_force

Notwithstanding any other provision of law, when a person is entitled to the homestead tax exemption provided by Section 12-37-250 of the 1976 Code and owns fee simple title to the homestead, and who thereafter creates a life estate for such person by conveyance of the remainder, the life estate so created shall satisfy the ownership requirements for the exemption. The term "person" shall include husband and wife when the homestead is jointly owned and either is entitled to the exemption.
S.C. Code Ann. § 12-28-1590 — SC Code / Title 12 / Chapter 28 / Article 15 / Section 12-28-1590
SECTION 12-28-1590. Tamper-resistant shipping papers required.
Status: in_force

A terminal operator in this State and every supplier licensed by this State for the collection of user fees on motor fuel subject to the user fee shall cause terminal-issued shipping papers to meet tamper-resistant standards the department by regulation may require including messages which identify whether shipping papers have been photocopied, numbering systems, and nonreproducible coding, and other devices. However, the department may not make a regulation effective earlier than twenty-four months after the promulgation of a final regulation imposing the requirements.
S.C. Code Ann. § 12-60-460 — SC Code / Title 12 / Chapter 60 / Article 5 / Section 12-60-460
SECTION 12-60-460. Taxpayers' hearing; time limitation for requesting hearing.
Status: in_force

Upon exhaustion of his prehearing remedy, a taxpayer may seek relief from the department's determination by requesting a contested case hearing before the Administrative Law Court. This request must be made within thirty days after the date the department's determination was sent by first class mail or delivered to the taxpayer. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules.
S.C. Code Ann. § 12-45-420 — SC Code / Title 12 / Chapter 45 / Section 12-45-420
SECTION 12-45-420. Waiver, dismissal or reduction of penalty based on error by county.
Status: in_force

Notwithstanding another provision of law a committee composed of the county auditor, county treasurer, and county assessor may, by a majority vote, waive, dismiss, or reduce a penalty levied against real or personal property in the case of an error by the county. Effect of Amendment 2015 Act No. 87, SECTION 41, inserted ", by a majority vote,".
S.C. Code Ann. § 12-37-2723 — SC Code / Title 12 / Chapter 37 / Article 21 / Section 12-37-2723
SECTION 12-37-2723. Article inapplicable to vehicles operated on highway with manufacturer's plates.
Status: in_force

The provisions of this article do not apply to motor vehicles held by a manufacturer and operated on the highway with manufacturer's license plates issued pursuant to Section 56-3-2330. Code Commissioner's Note 1994 Act No. 497, Part II, SECTION 70B added this section as 12-37-2721. Section 12-37-2721 was previously added by 1994 Act No. 497, Part II, SECTION 37C. At the direction of the Code Commissioner, the section added by 1994 Act No. 497, Part II, SECTION 70B has been renumbered as 12-37-2723.
S.C. Code Ann. § 12-6-3377 — SC Code / Title 12 / Chapter 6 / Article 25 / Section 12-6-3377
SECTION 12-6-3377. Hybrid, fuel cell, alternative fuel or lean burn motor vehicle tax credit.
Status: in_force

(A) A South Carolina resident taxpayer who is eligible for and claims the new qualified fuel cell motor vehicle credit, the new advanced lean burn technology motor vehicle credit, the new qualified hybrid motor vehicle credit based on the combined city/highway metric or standard set by federal Internal Revenue Code Section 30B, and the new qualified alternative fuel motor vehicle credit allowed pursuant to Internal Revenue Code Section 30B is allowed a credit against the income taxes imposed pursuant to this chapter in an amount equal to twenty percent of that federal income tax credit. The credit allowed by this section is nonrefundable and if the amount of the credit exceeds the taxpayer's liability for the applicable taxable year, any unused credit may be carried forward and claimed in the five succeeding taxable years. (B) The credit amount allowed by this section must be calculated without regard to the phaseout period limits of Internal Revenue Code Section 30B(f) and for purposes of the credits allowed pursuant to this section, the provisions of Internal Revenue Code Section 30B are deemed permanent law.
S.C. Code Ann. § 12-57-60 — SC Code / Title 12 / Chapter 57 / Section 12-57-60
SECTION 12-57-60. Supplying files and indexes.
Status: in_force

Such Federal tax lien index and file or files for such Federal tax lien notices shall be furnished to the county register of deeds or clerk of court in this State in the manner provided by law for the furnishing of books in which deeds are recorded. Code Commissioner's Note 1997 Act No. 34, SECTION 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws.
S.C. Code Ann. § 12-2-140 — SC Code / Title 12 / Chapter 2 / Section 12-2-140
SECTION 12-2-140. Federal tax information; background checks.
Status: in_force

(A) Each state agency and each political subdivision of the State, is authorized, as necessary to comply with Internal Revenue Service Publication 1075, including amendments thereto and publications replacing Publication 1075, to obtain state and national criminal history background checks and investigations performed by the State Law Enforcement Division and the Federal Bureau of Investigation on all applicants, prospective employees, employees, subcontractors, and contractors with access to federal tax information. The State Law Enforcement Division is authorized to conduct fingerprint-based state and national background checks for state agencies, state institutions, and political subdivisions of the State which have access to federal tax information in order to comply with Publication 1075. (B) An applicant, prospective employee, employee, subcontractor, or contractor of a state agency or a political subdivision of the State with access to or that uses federal tax information must: (1) agree to a national background check and the release of all investigative records to the applicable state agency or political subdivision for the purpose of verifying criminal history information for noncriminal justice purposes; and (2) supply a fingerprint sample and submit to a state criminal history background check and investigation to be conducted by the State Law Enforcement Division, and then submit to a national criminal history background check to be conducted by the Federal Bureau of Investigation. (C) Except as otherwise provided in this section, a state agency or political subdivision shall pay any costs incurred to conduct background checks and investigations requested by the state agency or political subdivision. The state agency or political subdivision may require a person or entity contracting with the agency or political subdivision to pay the costs associated with the background investigations for all employees of the contractor. The requirement may be a condition of the contract with the state agency or political subdivision. (D) Each state agency or political subdivision required to conduct background checks and investigations pursuant to this section shall establish written policies concerning the implementation and use of the background checks and investigations conducted pursuant to this section. (E) For purposes of this section, "state agency" includes state departments and state institutions. Effect of Amendment 2024 Act No. 215, SECTION 6, in (A), in the first sentence, substituted "applicants, prospective employees, employees, subcontractors," for "employees"; and in (B), substituted "applicant, prospective employee, employee, subcontractor," for "employee".
S.C. Code Ann. § 12-20-100 — SC Code / Title 12 / Chapter 20 / Section 12-20-100
SECTION 12-20-100. License tax on utilities and electric cooperatives; tax based on value of property; additional tax based on gross receipts; payment; consolidated or combined return; minimum license fee.
Status: in_force

(A) In the place of the license fee imposed by Section 12-20-50, every express company, street railway company, navigation company, waterworks company, power company, electric cooperative, light company, gas company, telegraph company, and telephone company shall file an annual report with the department and pay a license fee as follows: (1) one dollar for each thousand dollars, or fraction of a thousand dollars, of fair market value of property owned and used within this State in the conduct of business as determined by the department for property tax purposes for the preceding taxable year; and (2)(a) three dollars for each thousand dollars, or fraction of a thousand dollars, of gross receipts derived from services rendered from regulated business within this State during the preceding taxable year, except that with regard to electric cooperatives, only distribution electric cooperatives are subject to the gross receipts portion of the license fee under this subitem (2)(a). (b) When a consolidated return is filed pursuant to Section 12-6-5020, the phrase "the gross receipts derived from services rendered from regulated business" does not include gross receipts arising from transactions between the separate members of the return group. (B) The minimum license fee under this section is the same as provided in Section 12-20-50(A). When a combined return is filed, the minimum license fee applies to each corporation in the combined group.
S.C. Code Ann. § 12-51-95 — SC Code / Title 12 / Chapter 51 / Section 12-51-95
SECTION 12-51-95. Owner of mobile or manufactured home may redeem property.
Status: in_force

Notwithstanding the provisions of Section 12-51-110, the owner or lienholder of any mobile home or manufactured home may redeem the property as provided in Sections 12-51-90, 12-51-100, and 12-51-120. For purposes of this chapter, "mobile or manufactured home" is defined in Section 12-43-230(b) or Section 40-29-20(9), as applicable.
S.C. Code Ann. § 12-21-4009 — SC Code / Title 12 / Chapter 21 / Article 24 / Section 12-21-4009
SECTION 12-21-4009. Limitations on use of electronic or mechanical devices.
Status: in_force

The use of an electronic or mechanical device designed for a bingo game authorized pursuant to this chapter must be limited to a bingo promoter and the promoter's employees or any other person authorized by law to conduct bingo only in order to facilitate bingo play in the location licensed for bingo play pursuant to law, and this machine must not dispense as a prize coins or currency. The operation of the bingo games excludes machines and lottery games, including video poker lottery games, prohibited by Sections 12-21-2710, 16-19-40, and 16-19-50.
S.C. Code Ann. § 12-21-5090 — SC Code / Title 12 / Chapter 21 / Article 25 / Section 12-21-5090
SECTION 12-21-5090. Tax imposed; rate.
Status: in_force

A tax is imposed on marijuana and controlled substances as defined in Section 12-21-5020 at the following rate: (1) on each gram of marijuana, or portion of a gram, three dollars fifty cents; (2) on each gram of controlled substance, or portion of a gram, two hundred dollars; (3) on each fifty dosage units of a controlled substance that is not sold by weight, or portion of fifty dosage units, two thousand dollars.
S.C. Code Ann. § 12-55-30 — SC Code / Title 12 / Chapter 55 / Section 12-55-30
SECTION 12-55-30. Definitions.
Status: in_force

(A) As used in this chapter: (1) "Overdue tax debt" means any part of a tax debt that remains unpaid one hundred twenty days or more after the taxpayer receives notice as defined in Section 12-55-30(A)(2). (2) "Notice" means a notice of assessment issued by the department to the taxpayer pursuant to the South Carolina Revenue Procedures Act. (3) "Tax debt" means the total amount of tax, fees, penalties, interest, and costs for which notice has been issued by the department to the taxpayer. (B) Except when the context clearly indicates a different meaning, the definitions in Section 12-60-30 also apply to this chapter.
S.C. Code Ann. § 12-37-224 — SC Code / Title 12 / Chapter 37 / Article 3 / Section 12-37-224
SECTION 12-37-224. Motor homes or trailers for recreational travel; boats or watercraft with certain features.
Status: in_force

(A) A motor home or trailer used for camping and recreational travel that is pulled by a motor vehicle on which the interest portion of indebtedness is deductible pursuant to the Internal Revenue Code as an interest expense on a qualified primary or secondary residence also is a primary or secondary residence for purposes of ad valorem property taxation in this State. The fair market value of a motor home or trailer used for camping and recreational travel that is pulled by a motor vehicle classified for property tax purposes as a primary or secondary residence pursuant to this section must be determined in the manner that motor vehicles are valued for property tax purposes. (B)(1) A person who owns a boat or watercraft that contains a cooking area with an onboard power source, a toilet with exterior evacuation, and a sleeping quarter, may claim one boat or watercraft as a primary residence and one boat or watercraft as a secondary residence for purposes of ad valorem property taxation in this State. The fair market value of the boat or watercraft classified for property tax purposes as a primary or secondary residence pursuant to this section must be determined in the manner that motor vehicles are valued for property tax purposes. A boat or watercraft classified for property tax purposes as a primary or secondary residence pursuant to this section is not a watercraft or motor for purposes of Section 12-37-220(B)(38). (2) Only an individual may claim a qualifying boat or watercraft as his primary residence for purposes of ad valorem property taxation. The individual or his agent must certify the qualifying boat or watercraft as his primary residence pursuant to Section 12-43-220(c)(2)(ii). Additionally, the individual or his agent must provide any proof the assessor requires pursuant to Section 12-43-220(c)(2)(iv). One other qualifying boat or watercraft owned by an individual that cannot be considered a primary residence, or one other qualifying boat or watercraft owned by another person shall be considered a secondary residence for purposes of ad valorem property taxation. (3) For purposes of this subsection a person includes an individual, a sole proprietorship, partnership, and an "S" corporation, including a limited liability company taxed as sole proprietorship, partnership, or "S" corporation.
S.C. Code Ann. § 12-37-840 — SC Code / Title 12 / Chapter 37 / Article 5 / Section 12-37-840
SECTION 12-37-840. Assessment as a part of collection; auditor may secure full return.
Status: in_force

The assessment of property for taxation shall be deemed and held to be a step in the collection of taxes, and Section 12-37-780 shall be construed to give full and complete power to the county auditor, independent of any right conferred upon the county boards of assessors or other officers, to secure a full and complete return of property for taxation in all cases as expressed in said sections, whether a previous return shall have been fraudulently or otherwise improperly or incompletely made or not.
S.C. Code Ann. § 12-28-785 — SC Code / Title 12 / Chapter 28 / Article 7 / Section 12-28-785
SECTION 12-28-785. Perfection of exemptions not covered under Sections 12-28-720 through 12-28-780.
Status: in_force

All exemptions under Section 12-28-710, not expressly covered under Sections 12-28-720 through 12-28-780, must be perfected as follows: (1) A supplier or tank wagon importer shall take a deduction against motor fuel subject to the user fee shown on his monthly report for those gallons of diesel fuel removed from a terminal or refinery destined for delivery to a point in this State as shown on the shipping papers, as to which dye was added in a manner which conforms to federal requirements established by the Internal Revenue Code and regulations issued under it. (2) The end user shall apply for refund with respect to motor fuel subject to the user fee purchased by the end user for consumption in an exempt use described under Section 12-28-710 as to which the user fee imposed by this chapter previously was paid and no refund previously issued. (3) An importer shall take a deduction against the user fee owed under Section 12-28-905(A) or (B) or dyed diesel fuel if such diesel fuel would have met the requirements of item (1).
S.C. Code Ann. § 12-24-150 — SC Code / Title 12 / Chapter 24 / Section 12-24-150
SECTION 12-24-150. Promulgation of regulations; refunds; other laws.
Status: in_force

(A) The department may promulgate regulations, issue instructions or advisory opinions, or provide any other information to the clerks of court, registers of deeds, or fee payors to ensure uniform administration and collection of the fee imposed by this chapter. (B) All refund requests must be filed with the department, and it is the responsibility of the department to determine if a refund is due and order the issuance of any refund due. (C) The provisions of Chapter 54, including the provisions of Section 12-54-85, and Chapter 60 of this title are applicable to the fee imposed by this chapter, and, for purposes of applying these chapters, the fee payor is deemed the taxpayer. For purposes of applying Chapter 60, if a clerk of court or register of deeds disagrees with a fee payor as to whether or not a transaction is exempt or as to the amount of the fee due, the fee payor may do one of the following: (1) The fee payor may pay the fee and file a claim for refund request with the department under the provisions of Section 12-60-470. If the department determines that a refund is not due, the fee payor may appeal the matter to the Administrative Law Court. If the department determines that a refund is due, the department shall refund the state portion of the fee and order the county to issue a refund for the county portion of the fee. Refund orders by the department may not be appealed by the county. (2) The fee payor, upon filing an appeal with the department and a copy of the appeal with the clerk of court or register of deeds, may record the deed without payment of the fee. The appeal to the department must be administered in the same manner as appeals of property tax exemptions are administered by the department. If the department determines that the fee is due, the fee payor may appeal the decision to the Administrative Law Court. If the department determines that the fee is not due, the county may not appeal that determination.
S.C. Code Ann. § 12-4-310 — SC Code / Title 12 / Chapter 4 / Article 3 / Section 12-4-310
SECTION 12-4-310. Mandated powers and duties.
Status: in_force

The department shall: (1) hold meetings, as considered necessary. The department may hold meetings, transact business, or conduct investigations at any place necessary; however, its primary office is in Columbia; (2) formulate and recommend legislation to enhance uniformity, enforcement, and administration of the tax laws, and secure just taxation and improvements in the system of taxation; (3) consult and confer with the Governor upon the subject of taxation, the administration of the laws, and the progress of the work of the department, and furnish the Governor reports, assistance, and information he may require; (4) prepare and publish, annually, statistics reasonably available with respect to the operation of the department, including amounts collected, and other facts it considers pertinent and valuable; (5) make available to the authorities of a political subdivision information reported to the department pursuant to the requirements of Chapter 36 of this title of businesses licensed under Section 12-36-510 in the requesting political subdivision; (6) hire all necessary personnel, including officers, agents, deputies, experts, and assistants, and assign to them duties and powers as the department prescribes; (7) require those of its officers, agents, and employees it designates to give bond for the honest performance of their duties in the sum and with the sureties it determines; and all premiums on the bonds must be paid by the department; (8) pay travel expenses, purchase, or lease all necessary facilities, equipment, books, periodicals, and supplies for the performance of its duties; (9) exercise and perform other powers and duties as granted to it or imposed upon it by law; (10) make available to the authorities of a municipality or county in this State levying a tax based on gross receipts or net taxable sales, any records indicating the amount of gross receipts or net taxable sales reported to the department; provided, however, that income tax records may be made available only if the department first has satisfied itself that the gross receipts reported to the municipality or county were less than the gross receipts as indicated by the records of the department; and (11) provide data and assistance to municipalities and counties in which Article 8, Chapter 1, Title 6, the Fairness in Lodging Act, is implemented. Effect of Amendment 2014 Act No. 261, SECTION 4, added subsection (11), relating to the Fairness in Lodging Act.
S.C. Code Ann. § 12-6-4910 — SC Code / Title 12 / Chapter 6 / Article 37 / Section 12-6-4910
SECTION 12-6-4910. Persons, corporations, and other entities required to make tax returns.
Status: in_force

Income tax returns must be filed by the following: (1)(a) an individual not listed in subitem (c) who has a gross income for the taxable year of at least the federal exemption amount plus the applicable basic standard deduction, plus any deduction the taxpayer qualifies for pursuant to Section 12-6-1170(B), without regard to a reduction for the retirement income deduction, and whose filing status is: (i) single, surviving spouse, or head of household; or (ii) married, filing separately, and whose spouse does not itemize deductions. (b) an individual not listed in (c) who files a joint return and whose combined gross income for the taxable year, is more than the sum of twice the exemption amount plus the applicable basic standard deduction if the individual and spouse had the same household at the close of the taxable year, plus any deduction the taxpayer qualifies for pursuant to Section 12-6-1170(B). If the individual or spouse is sixty-five or older, the standard deduction is increased as provided in Internal Revenue Code Section 63(c)(3) and 63(f)(1). (c) an individual listed below whose gross income exceeds the federal personal exemption amount: (i) an individual making a return under Internal Revenue Code Section 443(a)(1) for less than twelve months because of a change in the individual's annual accounting period; (ii) an individual described in Internal Revenue Code Section 63(c)(5) (Certain Dependents) who has unearned income in excess of the amount provided in Internal Revenue Code Section 63(c)(5)(A), or who has total gross income in excess of the standard deduction; (iii) an individual for whom the standard deduction is zero. (d) a nonresident individual with South Carolina gross income greater than the personal exemption amount provided in Internal Revenue Code Section 151(d). (e) for purposes of this subsection: (i) "basic standard deduction" is as defined in Internal Revenue Code Section 63(c); (ii) "exemption amount" is as defined in Internal Revenue Code Section 151(d). In the case of an individual described in Internal Revenue Code Section 151(d)(2), the exemption amount is zero. (2) a corporation subject to taxation under this chapter. (3) an "S" Corporation conducting business in South Carolina, having South Carolina gross income, or subject to the license fee requirements of Chapter 20 of this title, or having an interest in any partnership conducting business in this State. (4) a partnership conducting business in this State, having South Carolina gross income or having an interest in any partnership conducting business in this State. (5) an estate with a nonresident beneficiary or with gross income for the taxable year of six hundred dollars or more. (6) a trust with a nonresident beneficiary, any taxable income, or with gross income of six hundred dollars or more regardless of the amount of taxable income. (7) an estate of an individual under Chapters 7 or 11 of Title 11 of the United States Code relating to bankruptcy with gross income for the taxable year of two thousand seven hundred dollars or more. (8) Every exempt organization operating in this State subject to tax under Section 12-6-540. (9) a political organization within the meaning of Internal Revenue Code Section 527(e)(1), and every fund treated under Internal Revenue Code Section 527(g) as if it constituted a political organization, which has political organization taxable income within the meaning of Internal Revenue Code Section 527(c)(1) for the taxable year. (10) a homeowners association within the meaning of Internal Revenue Code Section 528(c)(1) which has homeowners association taxable income within the meaning of Internal Revenue Code Section 528(d) for the taxable year. (11) an entity other than those described in items (1) through (10) having South Carolina taxable income during the taxable year. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection D. applies to taxable years beginning after December 31, 2000 ...." 2005 Act No. 145, SECTION 16.B, provides as follows: "Section 12-6-4910(1)(d) of the 1976 Code, as amended by this section, applies for taxable years beginning after 2005."
S.C. Code Ann. § 12-37-2120 — SC Code / Title 12 / Chapter 37 / Article 16 / Section 12-37-2120
SECTION 12-37-2120. Filing of report required.
Status: in_force

Every person whose private cars are operated upon the railroads in this State at any time during a calendar year shall file with the department on or before April 15, a report setting forth specifically the information prescribed by the department to enable it to make the assessment required by this article.
S.C. Code Ann. § 12-54-200 — SC Code / Title 12 / Chapter 54 / Section 12-54-200
SECTION 12-54-200. Requirement of bond securing payment of taxes, penalties, and interest.
Status: in_force

(A) The department, at its discretion, after notification as provided in this section, may require a person subject to provisions of law administered by the department, to post a cash or surety bond, deposit and maintain taxes due including associated penalties and interest in a separate account in a bank or other financial institution in this State, or both, if the person fails to file a timely return or pay a tax for as many as two tax filing periods in a twelve-month period. (B) The amount of the bond must be determined by the department and may not be greater than three times the estimated average liability each filing period of the person required to file the return. A cash bond must be held by the State Treasurer, without interest, as surety conditioned upon prompt payment of all taxes, penalties, and interest imposed by law upon the person. (C) A person required to maintain a separate account must give the name of the financial institution, the account number, and other information the department requires. Taxes, penalties, and interest due must be withdrawn from the account by preprinted, consecutively numbered checks signed by a properly authorized officer, partner, manager, employee, or member of the taxpayer and made payable to the department. Monies deposited in the account must not be commingled with other funds. The department, at its discretion, may apply Section 12-54-250, if the amount due from the taxpayer is fifteen thousand dollars or more. (D) When a person required to post a bond or maintain a separate account, or both, complies with all requirements of law and regulations for a period of twenty-four consecutive months, the department shall return the bond and cancel the bonding and separate account requirements. (E) The department may serve the notice required by this section by mail or by delivery by an authorized agent of the department to the person in hand or at the person's last or usual place of abode or at his place of business or employment. For corporations, partnerships, or trusts, the notice may be delivered by mail or by delivery by an authorized agent of the department to an officer, partner, or trustee in hand or at the officer's, partner's, or trustee's last or usual place of abode or at his place of business or employment. (F) A person who fails to comply with this section is guilty of a misdemeanor and, upon conviction, must be fined not more than five hundred dollars or imprisoned not more than thirty days, or both. Offenses under this section are triable in magistrates court. These penalties are in addition to other penalties provided by law.
S.C. Code Ann. § 12-62-30 — SC Code / Title 12 / Chapter 62 / Section 12-62-30
SECTION 12-62-30. Exemption from state and local sales and use taxes.
Status: in_force

A motion picture production company that intends to expend in the aggregate two hundred fifty thousand dollars or more in connection with the filming or production of one or more motion pictures in the State of South Carolina within a consecutive twelve-month period, upon making application for, meeting the requirements of, and receiving written certification of that designation from the department as provided in this chapter, shall be relieved from the payment of state and local sales and use taxes administered and collected by the Department of Revenue on funds expended in South Carolina in connection with the filming or production of a motion picture or pictures. The production of television coverage of news and athletic events is specifically excluded from the provisions of this chapter.