{"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":"2019-08-09T16:44:33","modified_gmt":"2019-08-09T16:44:33","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/ColumbiaSC3\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"

TAX AND LICENSE \/ STATE TAX SYSTEM<\/strong><\/p>\n

State Income Tax<\/strong>
\nSouth Carolina taxes individual personal income at graduated rates ranging from 6 percent to a maximum rate of 7.75 percent. The state uses four 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 telefile and filing online. In fact, South Carolina leads the nation in the percentage of its taxpayers that file by electronic or non-paper methods. For more information or answers to specific questions, contact:<\/p>\n

South Carolina Department of Revenue<\/strong>
\nTaxpayer Service Center
\n300A Outlet Pointe Boulevard
\nColumbia 803-898-5000
\nhttps:\/\/dor.sc.gov<\/a><\/p>\n

Frequently Requested Numbers<\/strong><\/p>\n

Form Request<\/strong>
\n800-768-3676<\/p>\n

Taxpayer’s Advocate<\/strong>
\n803-898-5444<\/p>\n

 <\/p>\n

Sales and Use Tax<\/strong>
\nSouth Carolina imposes a statewide sales tax of 5.75 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. Individual counties may impose an additional 2.5 percent sale and use tax rate if approved by local voters. Generally, all retail sales are subject to the sales tax. For more information or answers to specific questions, contact:<\/p>\n

South Carolina Department of Revenue<\/strong>
\nSales\/Use Tax
\n844-898-8542
\nAccommodations
\n803-898-5970
\nSolid Waste
\n803-898-5970
\nhttps:\/\/dor.sc.gov<\/a><\/p>\n

 <\/p>\n

Property Tax<\/strong>
\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

County Auditors<\/strong><\/p>\n

Aiken County<\/strong>
\n1930 University Parkway
\nAiken 803-642-1510
\nwww.aikencountysc.gov<\/a><\/p>\n

Calhoun County<\/strong>
\n102 Courthouse Drive
\nSt Matthews 803-874-3623
\nwww.calhouncounty.sc.gov<\/a><\/p>\n

Fairfield County<\/strong>
\n101 South Congress
\nWinnsboro 803-712-6524
\nwww.fairfieldsc.com<\/a><\/p>\n

Kershaw County<\/strong>
\n515 Walnut Street
\nCamden 803-425-1528
\nwww.kershawcountyscauditor.com<\/a><\/p>\n

Lancaster County<\/strong>
\n101 North Main Street
\nLancaster 803-285-7424
\nwww.mylancastersc.org<\/a><\/p>\n

Lexington County<\/strong>
\n212 South Lake Drive
\nLexington 803-785-8181
\nwww.lex-co.sc.gov<\/a><\/p>\n

Newberry County<\/strong>
\n1400 Martin Street
\nNewberry 803-321-2105
\nwww.newberrycounty.net<\/a><\/p>\n

Orangeburg County<\/strong>
\n1437 Amelia Street
\nOrangeburg 803-533-6200 <\/strong>
\nwww.orangeburgcounty.org<\/a><\/p>\n

Richland County<\/strong>
\n2020 Hampton Street
\nColumbia 803-576-2600
\nwww.richlandonline.com<\/a><\/p>\n

Saluda County<\/strong>
\n100 East Church Street
\nSaluda 864-445-4500
\nwww.saludacounty.sc.gov<\/a><\/p>\n

Sumter County<\/strong>
\n20 North Magnolia Street
\nSumter 803-436-2136
\nwww.sumtercountysc.org<\/a><\/p>\n

 <\/p>\n

County Assessors<\/strong><\/p>\n

Aiken County<\/strong>
\n1930 University Parkway
\nAiken 803-642-1583
\nwww.aikencountysc.gov<\/a><\/p>\n

Calhoun County<\/strong>
\n102 Courthouse Drive
\nSt Matthews 803-874-3613 
\nwww.calhouncounty.sc.gov<\/a><\/p>\n

Fairfield County<\/strong>
\n101 South Congress
\nWinnsboro 803-712-6520
\nwww.fairfieldsc.com<\/a><\/p>\n

Kershaw County<\/strong>
\n515 Walnut Street
\nCamden 803-425-1523
\nwww.kershaw.sc.gov<\/a><\/p>\n

Lancaster County<\/strong>
\n101 North Main Street
\nLancaster 803-285-6964
\nwww.mylancastersc.org<\/a><\/p>\n

Lexington County<\/strong>
\n212 South Lake Drive
\nLexington 803-785-8190
\nwww.lex-co.sc.gov<\/a><\/p>\n

Newberry County<\/strong>
\n1512 Martin Street
\nNewberry 803-321-2125
\nwww.newberrycounty.net<\/a><\/p>\n

Orangeburg County<\/strong>
\n1437 Amelia Street
\nOrangeburg 803-533-6220
\nwww.orangeburgcounty.org<\/a><\/p>\n

Richland County<\/strong>
\n2020 Hampton Street
\nColumbia 803-576-2640
\nwww.richlandonline.com<\/a><\/p>\n

Saluda County<\/strong>
\n100 East Church Street
\nSaluda 864-445-4500
\nwww.saludacounty.sc.gov<\/a><\/p>\n

Sumter County<\/strong>
\n20 North Magnolia Street
\nSumter 803-436-2115
\nwww.sumtercountysc.org<\/a><\/p>\n

Treasurers-Tax Collectors<\/strong><\/p>\n

Aiken County Tax Collector<\/strong>
\n1930 University Parkway
\nAiken 803-642-2081
\nwww.aikencountysc.gov<\/a><\/p>\n

Aiken County Treasurer<\/strong>
\n1930 University Parkway
\nAiken 803-642-2092
\nwww.aikencountysc.gov<\/a><\/p>\n

Calhoun County Tax Collector<\/strong>
\n102 Courthouse Drive
\nSt Matthews 803-874-4021
\nwww.calhouncounty.sc.gov<\/a><\/p>\n

Calhoun County Treasurer<\/strong>
\n102 Courthouse Drive
\nSt Matthews 803-874-3519
\nwww.calhouncounty.sc.gov<\/a><\/p>\n

Fairfield County Tax Collector<\/strong>
\n101 South Congress
\nWinnsboro 803-815-4021
\nwww.fairfieldsc.com<\/a><\/p>\n

Fairfield County Treasurer<\/strong>
\n101 South Congress
\nWinnsboro 803-712-6517
\nwww.fairfieldsc.com<\/a><\/p>\n

Kershaw County Treasurer<\/strong>
\n515 Walnut Street
\nCamden 803-425-1529
\nwww.kershawcountysctax.com<\/a><\/p>\n

Lancaster County Treasurer<\/strong>
\n101 North Main Street
\nLancaster 803-285-7939
\nwww.mylancastersc.org<\/a><\/p>\n

Lexington County Treasurer<\/strong>
\n212 South Lake Drive
\nLexington 803-785-8217
\nwww.lex-co.sc.gov<\/a><\/p>\n

Newberry County Tax Collector<\/strong>
\n1512 Martin Street
\nNewberry 803-321-2128
\nwww.newberrycounty.net<\/a><\/p>\n

Newberry County Treasurer<\/strong>
\n1400 Martin Street
\nNewberry 803-321-2130
\nwww.newberrycounty.net<\/a><\/p>\n

Orangeburg County Tax Collector<\/strong>
\n1437 Amelia Street
\nOrangeburg 803-533-6142
\nwww.orangeburgcounty.org<\/a><\/p>\n

Orangeburg County Treasurer<\/strong>
\n1437 Amelia Street
\nOrangeburg 803-533-6153
\nwww.orangeburgcounty.org<\/a><\/p>\n

Richland County Treasurer<\/strong>
\n2020 Hampton Street
\nColumbia 803-576-2250
\nwww.richlandonline.com<\/a><\/p>\n

Saluda County Tax Collector<\/strong>
\n100 East Church Street
\nSaluda 864-445-4500
\nwww.saludacounty.sc.gov<\/a><\/p>\n

Saluda County Treasurer<\/strong>
\n100 East Church Street
\nSaluda 864-445-4500
\nwww.saludacounty.sc.gov<\/a><\/p>\n

Sumter County Treasurer<\/strong>
\n20 North Magnolia Street
\nSumter 803-436-2213
\nwww.sumtercountysc.org<\/a><\/p>\n

 <\/p>\n

Estates and Trusts<\/strong>
\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

South Carolina Department of Revenue<\/strong>
\nTaxpayer Service Center
\nGift Tax
\n803-898-5756
\nhttps:\/\/dor.sc.gov<\/a><\/p>\n

 <\/p>\n

Federal Tax Resources <\/strong><\/p>\n

Internal Revenue Service<\/strong>
\nInformation
\n800-829-1040
\nwww.irs.gov<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

TAX AND LICENSE \/ STATE TAX SYSTEM State Income Tax South Carolina taxes individual personal income at graduated rates ranging from 6 percent to a maximum rate of 7.75 percent. The state uses four income tax brackets that are adjusted annually for inflation. Tax tables are included in the individual income tax return instructions. The […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/ColumbiaSC3\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/ColumbiaSC3\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/ColumbiaSC3\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/ColumbiaSC3\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/ColumbiaSC3\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":7,"href":"https:\/\/www.sunraydirect.com\/ColumbiaSC3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":664,"href":"https:\/\/www.sunraydirect.com\/ColumbiaSC3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/664"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/ColumbiaSC3\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}