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 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:

South Carolina Department of Revenue
Taxpayer Service Center
300A Outlet Pointe Boulevard6
Columbia 803-898-5000
www.sctax.org

 

Sales and Use Tax
South 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:

South Carolina Department of Revenue
Sales/Use Tax
844-898-8542
www.sctax.org

 

Property Tax
Property 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.)

County Assessors

Anderson County
101 South Main Street
Anderson 864-260-4000
www.andersoncountysc.org

Greenville County
301 University Ridge
Greenville 864-467-7100
www.greenvillecounty.org

Laurens County
100 Hillcrest Square
Laurens 864-984-5484
www.laurenscountysc.org

Oconee County
415 South Pine Street
Walhalla 864-638-4244
http://oconeesc.com

Pickens County
222 McDaniel Avenue
Pickens 864-898-5871
www.co.pickens.sc.us

Spartanburg County
366 North Church Street
Spartanburg 864-596-2544
www.spartanburgcounty.org

Estates and Trusts
South 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:

South Carolina Department of Revenue
803-896-1970
https://dor.sc.gov

 

Federal Tax Resources

Internal Revenue Service
Information
800-829-1040
www.irs.gov