{"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":"2018-06-26T17:24:28","modified_gmt":"2018-06-26T17:24:28","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/GreenvilleSC3\/AllenTateAgent1\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"<p><strong>TAX AND LICENSE \/ STATE TAX SYSTEM<\/strong><\/p>\n<p><strong>State Income Tax<\/strong><br \/>\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<p><strong>South Carolina Department of Revenue<\/strong><br \/>\nTaxpayer Service Center<br \/>\n300A Outlet Pointe Boulevard6<br \/>\nColumbia 803-898-5000<br \/>\n<a href=\"http:\/\/www.sctax.org\">www.sctax.org<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Sales and Use Tax<\/strong><br \/>\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<p><strong>South Carolina Department of Revenue<\/strong><br \/>\nSales\/Use Tax<br \/>\n844-898-8542<br \/>\n<a href=\"http:\/\/www.sctax.org\/\">www.sctax.org<\/a><\/p>\n<p>&nbsp;<\/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 Assessors<\/strong><\/p>\n<p><strong>Anderson County<\/strong><br \/>\n101 South Main Street<br \/>\nAnderson 864-260-4000<br \/>\n<a href=\"http:\/\/www.andersoncountysc.org\">www.andersoncountysc.org<\/a><\/p>\n<p><strong>Greenville County<\/strong><br \/>\n301 University Ridge<br \/>\nGreenville 864-467-7100<br \/>\n<a href=\"http:\/\/www.greenvillecounty.org\">www.greenvillecounty.org<\/a><\/p>\n<p><strong>Laurens County<\/strong><br \/>\n100 Hillcrest Square<br \/>\nLaurens 864-984-5484<br \/>\n<a href=\"http:\/\/www.laurenscountysc.org\">www.laurenscountysc.org<\/a><\/p>\n<p><strong>Oconee County<\/strong><br \/>\n415 South Pine Street<br \/>\nWalhalla 864-638-4244<br \/>\n<a href=\"http:\/\/oconeesc.com\/\">http:\/\/oconeesc.com<\/a><\/p>\n<p><strong>Pickens County<\/strong><br \/>\n222 McDaniel Avenue<br \/>\nPickens 864-898-5871<br \/>\n<a href=\"http:\/\/www.co.pickens.sc.us\">www.co.pickens.sc.us<\/a><\/p>\n<p><strong>Spartanburg County<\/strong><br \/>\n366 North Church Street<br \/>\nSpartanburg 864-596-2544<br \/>\n<a href=\"http:\/\/www.spartanburgcounty.org\">www.spartanburgcounty.org<\/a><\/p>\n<p><strong>Estates and Trusts<\/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<\/strong><br \/>\n803-896-1970<br \/>\n<a href=\"https:\/\/dor.sc.gov\/\">https:\/\/dor.sc.gov<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Federal Tax Resources<\/strong><\/p>\n<p><strong>Internal Revenue Service<\/strong><br \/>\nInformation<br \/>\n800-829-1040<br \/>\n<a href=\"http:\/\/www.irs.gov\">www.irs.gov<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/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\/GreenvilleSC3\/AllenTateAgent1\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/GreenvilleSC3\/AllenTateAgent1\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/GreenvilleSC3\/AllenTateAgent1\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/GreenvilleSC3\/AllenTateAgent1\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/GreenvilleSC3\/AllenTateAgent1\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":6,"href":"https:\/\/www.sunraydirect.com\/GreenvilleSC3\/AllenTateAgent1\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":537,"href":"https:\/\/www.sunraydirect.com\/GreenvilleSC3\/AllenTateAgent1\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/537"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/GreenvilleSC3\/AllenTateAgent1\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}