{"id":194,"date":"2012-06-29T21:31:26","date_gmt":"2012-06-29T21:31:26","guid":{"rendered":"http:\/\/www.websitefix.net\/clients\/Generic\/?page_id=194"},"modified":"2023-11-06T19:30:08","modified_gmt":"2023-11-06T19:30:08","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/Charleston3\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"<p><strong>TAX &amp; LICENSE \/ STATE TAX SYSTEM<\/p>\n<p><\/strong><strong>State Income Tax<br \/>\n<\/strong>South Carolina taxes individual personal income at graduated rates based on your level of income and filing status. The state uses six income tax brackets that are adjusted annually for inflation. Tax tables are included in the individual income tax return instructions. The Other variables in your taxes include your filing status and any applicable credits, exemptions, or deductions that might apply. The state offers a number of alternatives to filing paper returns including filing online. For more information or answers to specific questions, contact:<\/p>\n<p><strong>South Carolina Department of Revenue<br \/>\n<\/strong>Taxpayer Service Center<br \/>\n300A Outlet Pointe Boulevard<br \/>\nColumbia 803-898-5000<br \/>\n<a href=\"https:\/\/dor.sc.gov\/\">https:\/\/dor.sc.gov<\/a><\/p>\n<p><strong>Charleston Taxpayer Service Center<br \/>\n<\/strong>2 South Park Circle<br \/>\nCharleston<br \/>\n<a href=\"https:\/\/dor.sc.gov\/\">https:\/\/dor.sc.gov<\/a><\/p>\n<p><strong>Frequently Requested Numbers<\/strong><br \/>\n<strong><br \/>\nForms Request<br \/>\n<\/strong>800-768-3676<\/p>\n<p><strong>Taxpayer&#8217;s Advocate<br \/>\n<\/strong>803-898-5444<\/p>\n<p><strong>Federal Tax Resources<\/strong><br \/>\n<strong><br \/>\nInternal Revenue Service<br \/>\n<\/strong>Information<br \/>\n800-829-1040<br \/>\n<a href=\"http:\/\/www.irs.gov\/\">https:\/\/irs.gov<\/a><\/p>\n<p><strong><br \/>\n<\/strong><strong>Sales\/Use Tax<\/strong><br \/>\nSouth Carolina imposes a statewide sales tax of 6 percent on the sale of goods and certain services. A use tax at the same rate is due on goods purchased out of state and brought into South Carolina where no sales tax has been paid such as catalog or Internet orders. Use taxes are due directly to the state and require a filing form. Individual counties may impose another 1 percent sales and use tax rate if approved by local voters. The Department of Revenue website lists all current sales and use tax rates by zip code. Generally, all retail sales are subject to the sales tax. For more information or answers to specific questions, contact:<\/p>\n<p><strong>South Carolina Department of Revenue<br \/>\n<\/strong>Sales\/Use Tax<br \/>\n844-898-8542<br \/>\nAccommodations<br \/>\n803-898-5970<br \/>\nSolid Waste<br \/>\n803-898-5970<br \/>\n<a href=\"https:\/\/dor.sc.gov\/\">https:\/\/dor.sc.gov<\/a><\/p>\n<p><strong>Property Tax<\/strong><br \/>\nProperty tax is administered and collected by local governments with assistance from the South Carolina Department of Revenue. Real and personal property are subject to the tax. Approximately two-thirds of county-levied property taxes are used for support of public education. Municipalities levy a tax on property situated within the limits of the municipality for services provided by the municipality. The tax is paid by individuals, corporations, and partnerships owning property within the state. For details on property taxes on your home or automobile, contact the assessor (property tax) or auditor (vehicle taxes) in the county of your residence. Your county treasurer and\/or tax collector will also be a valuable source of information. (In counties without a tax collector, the treasurer handles tax collecting functions.)<\/p>\n<p><strong>County Auditors<\/strong><br \/>\n<strong><br \/>\nBerkeley County<br \/>\n<\/strong>1003 Highway 52<br \/>\nMoncks Corner<br \/>\n843-719-4309<br \/>\nCharleston Area<br \/>\n843-723-3800<br \/>\nSt. Stephen Area<br \/>\n843-567-3136<br \/>\n<a href=\"https:\/\/berkeleycountysc.gov\">https:\/\/berkeleycountysc.gov<\/a><\/p>\n<p><strong>Charleston County<br \/>\n<\/strong>101 Meeting Street<br \/>\nCharleston 843-958-4200<br \/>\n<a href=\"http:\/\/www.charlestoncounty.org\/\">https:\/\/charlestoncounty.org<\/a><\/p>\n<p><strong>Dorchester County<\/strong><br \/>\n201 Johnston Street<br \/>\nSt. George<br \/>\n843-563-0118<br \/>\n843-832-0118<br \/>\n<a href=\"https:\/\/www.dorchestercountysc.gov\/home\">https:\/\/www.dorchestercountysc.gov\/home<\/a><\/p>\n<p><strong>County Assessors<\/strong><\/p>\n<p><strong>Beaufort County Assessor\u2019s Office<br \/>\n<\/strong>100 Ribaut Rd<br \/>\nBeaufort 843-255-2400<br \/>\n<a href=\"https:\/\/www.beaufortcountysc.gov\/assessor\">https:\/\/www.beaufortcountysc.gov\/assessor<\/a><\/p>\n<p><strong>Charleston County<br \/>\n<\/strong>101 Meeting Street<br \/>\nCharleston 843-958-4100<br \/>\n<a href=\"http:\/\/www.charlestoncounty.org\/\">https:\/\/charlestoncounty.org<\/a><\/p>\n<p><strong>Dorchester County<br \/>\n<\/strong>201 Johnston Street<br \/>\nSt. George<br \/>\n843-563-0162<br \/>\n843-832-0162<br \/>\n<a href=\"https:\/\/www.dorchestercountysc.gov\/home\">https:\/\/www.dorchestercountysc.gov\/home<\/a><\/p>\n<p><strong>Tax Collectors<\/strong><br \/>\n<strong><br \/>\nBerkeley County<br \/>\n<\/strong>1003 Highway 52<br \/>\nMoncks Corner<br \/>\n843-719-4030<br \/>\nCharleston Area<br \/>\n843-723-3800<br \/>\nSt. Stephen Area<br \/>\n843-567-3136<br \/>\n<a href=\"https:\/\/berkeleycountysc.gov\">https:\/\/berkeleycountysc.gov<\/a><\/p>\n<p><strong>Charleston County<br \/>\n<\/strong>101 Meeting Street<br \/>\nCharleston 843-958-4360<br \/>\n<a href=\"http:\/\/www.charlestoncounty.org\/\">https:\/\/charlestoncounty.org<\/a><\/p>\n<p><strong>Dorchester County<br \/>\n<\/strong>201 Johnston Street<br \/>\nSt. George<br \/>\n843-563-0165<br \/>\n843-832-0165<br \/>\n<a href=\"https:\/\/www.dorchestercountysc.gov\/home\">https:\/\/www.dorchestercountysc.gov\/home<\/a><\/p>\n<p><strong>Estate, Trusts &amp; Gift Tax<\/strong><br \/>\nSouth Carolina taxable income of estates and trusts is taxed either to the fiduciary or to the beneficiaries in the same manner as for federal income tax purposes. For more information, contact:<\/p>\n<p><strong>South Carolina Department of Revenue<br \/>\n<\/strong>Taxpayer Service Center<br \/>\nEstate Taxes<br \/>\n803-898-5756<br \/>\nGift Tax<br \/>\n803-898-5756<br \/>\n<a href=\"https:\/\/dor.sc.gov\/\">https:\/\/dor.sc.gov<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>TAX &amp; LICENSE \/ STATE TAX SYSTEM State Income Tax South Carolina taxes individual personal income at graduated rates based on your level of income and filing status. The state uses six income tax brackets that are adjusted annually for inflation. Tax tables are included in the individual income tax return instructions. The Other variables [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/Charleston3\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/Charleston3\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/Charleston3\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/Charleston3\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/Charleston3\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":7,"href":"https:\/\/www.sunraydirect.com\/Charleston3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":747,"href":"https:\/\/www.sunraydirect.com\/Charleston3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/747"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/Charleston3\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}