What state and county per capita income figures did South Carolina publish in December 2021?

Plain-English summary

The South Carolina state per capita personal income figure in this letter is $48,021. The attached chart also gives a per capita income figure for each of South Carolina's counties.

The Department published the figures to help taxpayers apply incentives that use state or county per capita income requirements to determine qualification or the benefit amount. The letter's examples are the job tax credit, the sales and use tax exemption for computer equipment at technology-intensive facilities, and the personal-property corporate headquarters credit.

The Department received the figures from the South Carolina Revenue and Fiscal Affairs Office. It said county figures are generally published in November and state figures in March and September. This letter superseded prior documents and oral directives in conflict.

What this means for you

For an incentive with a per capita income test, use the state figure or the applicable county figure for the relevant year and follow the incentive's own requirements. Because the figures are updated, a December 2021 figure should not be assumed to apply to a later year.

Common questions

Q: What state figure did this letter report?
A: $48,021.

Q: Did the letter include county figures?
A: Yes. It listed a per capita income figure for every South Carolina county.

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL21-27.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC INFORMATION LETTER #21-27
SUBJECT:

Per Capita Income Figures for South Carolina and South Carolina
Counties

DATE:

December 10, 2021

SUPERSEDES:

All previous documents and any oral directives in conflict herewith.

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (2005)
SC Revenue Procedure #09-3

SCOPE:

An Information Letter is a written statement issued to the public to
announce general information useful in complying with the laws
administered by the Department. An Information Letter has no
precedential value.

A number of South Carolina income, sales and use, and property tax incentives require jobs
associated with the incentive to meet certain state or county per capita personal income
requirements to determine qualification for, or the amount of, the particular incentive (e.g., the
job tax credit under Code Section 12-6-3360, the sales and use tax exemption for computer
equipment for technology intensive facilities under Code Section 12-36-2120(65), and the
personal property corporate headquarters credit under Code Section 12-6-3410).
The county per capita income figures are generally published in November. The state figures are
generally published in March and September. In order to aid taxpayers in determining whether
the per capita income requirements of an incentive have been met, the Department publishes
both the county and state per capita income amounts each year when it receives the figures from
the South Carolina Revenue and Fiscal Affairs Office. Below are the most recent figures.
Chart 1: State Per Capita Income
State

Per Capita Income

South Carolina

$48,021

1

Chart II: County Per Capita Income
County

Per Capita Income

Abbeville

38,033

Aiken

47,118

Allendale

38,991

Anderson

43,459

Bamberg

37,596

Barnwell

38,682

Beaufort

61,298

Berkeley

44,134

Calhoun

44,655

Charleston

66,656

Cherokee

36,567

Chester

38,931

Chesterfield

34,477

Clarendon

38,001

Colleton

40,336

Darlington

41,928

Dillon

33,030

Dorchester

42,662

Edgefield

41,178

Fairfield

41,827

Florence

46,749

Georgetown

51,775

Greenville

52,213

Greenwood

40,786

Hampton

39,185

Horry

42,110

Jasper

34,446

Kershaw

45,782

Lancaster

52,999

Laurens

38,108

Lee

36,638

Lexington

50,188
2

County

Per Capita Income

McCormick

42,422

Marion

36,606

Marlboro

35,748

Newberry

41,910

Oconee

47,511

Orangeburg

38,730

Pickens

41,770

Richland

49,678

Saluda

37,637

Spartanburg

46,543

Sumter

43,003

Union

37,515

Williamsburg

38,528

York

51,772

3