Income Tax

    South Carolina has a simplified income tax structure which follows the federal income tax laws.  South Carolina accepts the adjustments, exemptions and deductions allowed on your federal return with few modifications.  Your federal taxable income is the starting point in determining your state income tax liability

Property Tax

    Counties, cities and school districts are authorized to impose ad valorem taxes on real and personal property.  The local government assesses and collects the property tax under the direction and assistance of the department of Revenue.  Property tax dollars support public schools and the services local governments provide.

Sales and Use Tax

    South Carolina's sales and use tax rate is 5%.  In certain counties, a local option sales and use tax of 1% is imposed in addition to the 5% state rate.  Counties and cities also may impose local sales taxes for road improvements, capital projects, schools and other purposes.  Most local taxes require voter approval.
    Prescriptions, dental prosthetics and hearing aids are exempt from the sales tax.  Those over 85 years of age are exempt from 1% of the sales tax.
    A maximum sales tax of $300 is imposed on the purchase of motor vehicles, including recreational vehicles, boats, motorcycles and airplanes.

    The Department of REvenue strongly enforces the use of tax on purchases made out-of-state when no sales tax has been paid.  If you purchas goods from mail-order catalogs, television shopping networks or other out-of-state businesses and did not pay sales tax, you must report and pay 5% use tax (plus any local taxes, if applicable) in South Carolina.  All 45 states which have a sales tax also have and enforce the use tax in much the same way. 

Motor Fuel Tax

    Each gallon of gasoline and diesel fuel purchased in South Carolina is taxed at 16 cents.  This tax is included in the price per gallon of gasoline at the pump. 

Vehicle Registration

    You have 45 days after moving to South Carolina to register your vehicle in this state.  If you live in this state only part of the year and consider another state your home residence, you are still required to register your car in this state if you will be living in South Carolina for 180 days or more.  The title fee is $5 and the registration fee is $24 every two years for a passenger vehicle.  Persons 65 or older pay a reduced registration fee of $20 every two years.  The fee is $22 every two years for 64-year-olds.  Contact the nearest office of the Division of Motor Vehicles of the Department of Public Safety.

Driver's License

    If you move to South Carolina, your driver's lisence from your former state is valid in South Carolina for 90 days.  Before the 90-day period expires, new residents should visit one of the Division of Motor Vehicles branch offices to obtain a South Carolina driver's license.
    A driver's license is $12.50 and is renewable every five years on your birthday.  A beginner's permit may be obtained at age 15.  Applicants must pass a vision test and a written test on driving skills.  The fee is $2 for the written test.  The beginner's permit is $2.50 and is good for one year.

Estate Tax

    South Carolina follows federal rules regarding the taxation of estates.  The tax due is the amount claimed as a state credit on the federal estate return.  An estate left to the decreased person's spouse is not subject to tax.

Or you can use these numbers to contact the following departments:

• Business Registration - (803) 898-5872
• Estimated Tax - (803) 898-5709
• Estate Tax - (803) 898-5756
• Forms - (800) 768-3676
•     Columbia area - (803) 898-5599
• Individual Income Tax - (803) 898-5599
• Motor Vehicles - (803) 737-1767
• Publications - (803) 898-5419
• Sales Tax - (803) 898-5788
• Tax Helpline - (800) 763-1295
•     Columbia area - (803) 898-5280
• TDD - (803) 898-5656
• Withholding - (803) 898-5752
• Department of Revenue Taxpayer Service, Columbia - (803) 896-570