South Carolina State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in South Carolina, with full citations and the original source on every page.
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What South Carolina tax interest rate applies from July 1 through September 30, 2026, and what rate is paid on eligible refunds?
The listed rate for South Carolina tax underpayments and overpayments from July 1 through September 30, 2026 is 7%. Interest is compounded daily, except that simple interest applies to underpayments o…
What South Carolina tax interest rate applies from April 1 through June 30, 2026, and is the same rate paid on eligible refunds?
The listed rate for South Carolina tax underpayments and overpayments from April 1 through June 30, 2026 is 6%. Interest is compounded daily, except that simple interest applies to underpayments of de…
What county per capita income figures should South Carolina taxpayers use for incentive eligibility while the 2025 figures are delayed?
South Carolina's updated county per capita personal income figures -- used to test eligibility for several income, sales and use, and property tax incentives -- are delayed. Because of the federal gov…
What South Carolina tax interest rate applies from January 1, 2025 through March 31, 2026, and what rate is paid on eligible refunds?
The listed rate for South Carolina tax underpayments and overpayments from January 1, 2025 through March 31, 2026 is 7%. Interest is compounded daily, except that simple interest applies to underpayme…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic?
Use the subject index attached to SC Information Letter #25-19. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through September 30, 2025 under administrative, al…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion has been modified, superseded, or made obsolete?
Use the citator attached to SC Information Letter #25-18. It lists South Carolina Department of Revenue advisory opinions from 1987 through September 30, 2025 that the Department identifies as modifie…
What is South Carolina's most recent state per capita income figure used to test eligibility for tax incentives?
South Carolina's most recently available state per capita personal income figure is $60,776, as published by the Department on October 1, 2025. The Department publishes this figure because a number of…
What South Carolina tax interest rate applies from January 1 through September 30, 2025, and what rate is paid on eligible refunds?
The listed rate for South Carolina tax underpayments and overpayments from January 1 through September 30, 2025 is 7%. Interest is compounded daily, except that simple interest applies to underpayment…
What are South Carolina's latest state and county per capita income figures for tax-incentive purposes (per SC IL #24-20)?
SC Information Letter #24-20 (December 3, 2024) publishes South Carolina's most recent per capita personal income figures used to test tax incentives. The state figure is $57,332. The letter also list…
What South Carolina tax interest rate applies for January 1 through March 31, 2025, and what rate is paid on eligible refunds?
The listed South Carolina interest rate for tax underpayments and overpayments drops to 7% for the period January 1 through March 31, 2025 (down from 8% for the prior period ending December 31, 2024).…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through September 30, 2024?
Use the subject index attached to SC Information Letter #24-15. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through September 30, 2024 under administrative, al…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through September 30, 2024?
Use the citator attached to SC Information Letter #24-14. It lists South Carolina Department of Revenue advisory opinions from 1987 through September 30, 2024 that the Department identifies as modifie…
What South Carolina tax interest rate applies through December 31, 2024, and what rate is paid on eligible refunds?
The listed South Carolina interest rate for tax underpayments and overpayments is 8% for the period October 1, 2023 through December 31, 2024. Interest is compounded daily, except that simple interest…
What South Carolina tax interest rate applies through September 30, 2024, and what rate is paid on eligible refunds?
The listed South Carolina interest rate for tax underpayments and overpayments is 8% for the period October 1, 2023 through September 30, 2024. Interest is compounded daily, except that simple interes…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through June 30, 2024?
Use the subject index attached to SC Information Letter #24-9. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through June 30, 2024 under administrative, alcoholi…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through June 30, 2024?
Use the citator attached to SC Information Letter #24-8. It lists South Carolina Department of Revenue advisory opinions from 1987 through June 30, 2024 that the Department identifies as modified, mod…
What is South Carolina's most recent state per capita income figure for tax-incentive purposes (per SC IL #24-3)?
South Carolina's most recently available state per capita personal income figure, as published in SC Information Letter #24-3 (April 9, 2024), is $56,123. A number of South Carolina income, sales and …
What South Carolina tax interest rate applies through June 30, 2024, and what rate is paid on eligible refunds?
The listed South Carolina interest rate for tax underpayments and overpayments is 8% for the period October 1, 2023 through June 30, 2024. Interest is compounded daily, except that simple interest app…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through December 31, 2023?
Use the subject index attached to SC Information Letter #23-20. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through December 31, 2023 under administrative, alc…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through December 31, 2023?
Use the citator attached to SC Information Letter #23-19. It lists South Carolina Department of Revenue advisory opinions from 1987 through December 31, 2023 that the Department identifies as modified…
What is South Carolina's tax interest rate for underpayments and overpayments for the period beginning October 1, 2023 (per SC IL #23-17)?
8%. SC Information Letter #23-17 sets South Carolina's interest rate on tax underpayments and overpayments at 8% for the period October 1, 2023 through March 31, 2024. Interest is compounded daily, ex…
What are South Carolina's state and county per capita income figures for tax-incentive purposes (per SC IL #23-16)?
SC Information Letter #23-16 (November 30, 2023) publishes South Carolina's most recent per capita personal income figures used to test tax incentives. The state figure is $53,618. The letter also lis…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through September 30, 2023?
Use the subject index attached to SC Information Letter #23-15. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through September 30, 2023 under administrative, al…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through September 30, 2023?
Use the citator attached to SC Information Letter #23-14. It lists South Carolina Department of Revenue advisory opinions from 1987 through September 30, 2023 that the Department identifies as modifie…
If a South Carolina tax return or payment is due on a Saturday, Sunday, or legal holiday, when is it actually due?
The deadline moves to the next business day. Under S.C. Code Ann. § 12-60-50, when the last day to file a South Carolina return, refund claim, or other document — or to make a payment — falls on a Sat…
What South Carolina tax interest rate applied from October 1 through December 31, 2023, including eligible refund interest?
South Carolina's listed tax interest rate increased from 7% to 8% for October 1 through December 31, 2023. Interest generally compounded daily, except estimated-tax underpayments used simple interest.…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through June 30, 2023?
Use the subject index attached to SC Information Letter #23-9. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through June 30, 2023 under administrative, alcoholi…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through June 30, 2023?
Use the citator attached to SC Information Letter #23-8. It lists South Carolina Department of Revenue advisory opinions from 1987 through June 30, 2023 that the Department identifies as modified, mod…
What South Carolina tax interest rate applied through September 30, 2023, including eligible refund interest for fiscal year 2023-2024?
The listed South Carolina tax interest rate remained 7% from January 1 through September 30, 2023. Interest generally compounded daily, except estimated-tax underpayments used simple interest. For fis…
What South Carolina tax interest rate applied from January 1 through June 30, 2023, including eligible refund interest?
The listed rate for South Carolina tax underpayments and overpayments from January 1 through June 30, 2023 was 7%. Interest generally compounded daily, while estimated-tax underpayments used simple in…
What are South Carolina's state and county per capita income figures used for tax incentive qualification, per SC Information Letter #22-24?
South Carolina's state per capita personal income figure is $52,467, and SC Information Letter #22-24 also publishes the per capita income figure for each South Carolina county. The Department publish…
What is South Carolina's tax interest rate for underpayments and overpayments for the period beginning January 1, 2023 (per SC IL #22-22)?
7%. SC Information Letter #22-22 sets South Carolina's interest rate on tax underpayments and overpayments at 7% for the period January 1, 2023 through March 31, 2023, up from 6% for the prior period …
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through September 30, 2022?
Use the subject index attached to SC Information Letter #22-21. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through September 30, 2022 under administrative, al…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through September 30, 2022?
Use the citator attached to SC Information Letter #22-20. It lists South Carolina Department of Revenue advisory opinions from 1987 through September 30, 2022 that the Department identifies as modifie…
What is South Carolina's tax interest rate for underpayments and overpayments for the period beginning October 1, 2022 (per SC IL #22-13)?
6%. SC Information Letter #22-13 sets South Carolina's interest rate on tax underpayments and overpayments at 6% for the period October 1, 2022 through December 31, 2022, up from 5% for the prior peri…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through June 30, 2022?
Use the subject index attached to SC Information Letter #22-12. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through June 30, 2022 under administrative, alcohol…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through June 30, 2022?
Use the citator attached to SC Information Letter #22-11. It lists South Carolina Department of Revenue advisory opinions from 1987 through June 30, 2022 that the Department identifies as modified, mo…
What is South Carolina's tax interest rate for underpayments and overpayments for the period beginning July 1, 2022 (per SC IL #22-9)?
5%. SC Information Letter #22-9 sets South Carolina's interest rate on tax underpayments and overpayments at 5% for the period July 1, 2022 through September 30, 2022, up from 4% for the prior period …
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through March 31, 2022?
Use the subject index attached to SC Information Letter #22-7. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through March 31, 2022 under administrative, alcohol…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through March 31, 2022?
Use the citator attached to SC Information Letter #22-6. It lists South Carolina Department of Revenue advisory opinions from 1987 through March 31, 2022 that the Department identifies as modified, mo…
What is South Carolina's state per capita income figure for tax-incentive purposes (per SC IL #22-5)?
South Carolina's most recent state per capita personal income figure is $52,074, per SC Information Letter #22-5 (March 24, 2022). Several income, sales and use, and property tax incentives require th…
What is South Carolina's tax interest rate for underpayments and overpayments for the period beginning April 1, 2022 (per SC IL #22-3)?
4%. SC Information Letter #22-3 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2022 through June 30, 2022, up from 3% for the prior period (Jul…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through December 31, 2021?
Use the subject index attached to SC Information Letter #22-2. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through December 31, 2021 under administrative, alco…
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through December 31, 2021?
Use the citator attached to SC Information Letter #22-1. It lists South Carolina Department of Revenue advisory opinions from 1987 through December 31, 2021 that the Department identifies as modified,…
What South Carolina tax interest rate applied from January 1 through March 31, 2022?
The listed South Carolina tax interest rate was 3% for January 1 through March 31, 2022. It applied to tax underpayments and overpayments and was compounded daily, except simple interest applied to un…
What state and county per capita income figures did South Carolina publish in December 2021?
SC Information Letter #21-27 reports South Carolina state per capita personal income of $48,021 and lists a figure for each county. The Department publishes these figures because several income, sales…
Where was the Department's index of South Carolina advisory opinions through September 30, 2021?
SC Information Letter #21-26 attaches the Department's index of South Carolina advisory opinions issued from 1987 through September 30, 2021 and supersedes SC Information Letter #21-21. The index cata…
How could taxpayers check the status of South Carolina advisory opinions through September 30, 2021?
SC Information Letter #21-25 attaches the Department's citator for advisory opinions issued from 1987 through September 30, 2021 and supersedes SC Information Letter #21-20. It identifies opinions kno…
What South Carolina tax interest rate applied from October 1 through December 31, 2021?
The listed South Carolina tax interest rate was 3% for October 1 through December 31, 2021. It applied to tax underpayments and overpayments and was compounded daily, except simple interest applied to…
Where was the Department's index of South Carolina advisory opinions issued through June 30, 2021?
SC Information Letter #21-21 attaches the Department's index of South Carolina advisory opinions issued from 1987 through June 30, 2021 and supersedes SC Information Letter #21-10. The index catalogs …
How could taxpayers check the status of South Carolina advisory opinions through June 30, 2021?
SC Information Letter #21-20 attaches the Department's citator for advisory opinions issued from 1987 through June 30, 2021 and supersedes SC Information Letter #21-9. It identifies opinions known to …
What South Carolina tax interest rate applied from July 1 through September 30, 2021?
The listed South Carolina tax interest rate was 3% for July 1 through September 30, 2021. It applied to tax underpayments and overpayments and was compounded daily, except simple interest applied to u…
What is South Carolina's per capita income figure used for tax incentive qualification, per SC Information Letter #21-11?
$47,502. SC Information Letter #21-11 reports the most recently available per capita personal income figure for the State of South Carolina — $47,502 — which the Department publishes so taxpayers can …
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through March 31, 2021?
Use the citator attached to SC Information Letter #21-9. It lists South Carolina Department of Revenue advisory opinions from 1987 through March 31, 2021 that the Department identifies as modified, mo…
Where is the Department of Revenue's index of South Carolina advisory opinions issued from 1987 through March 31, 2021 (per SC IL #21-10)?
SC Information Letter #21-10 attaches the Department of Revenue's index of every South Carolina advisory opinion issued from 1987 through March 31, 2021. The index catalogs the Department's advisory o…
What is South Carolina's tax interest rate for underpayments and overpayments for the period ending June 30, 2021 (per SC IL #21-5)?
3%. SC Information Letter #21-5 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period July 1, 2020 through June 30, 2021. Interest is compounded daily, except …
How can taxpayers check whether a South Carolina Department of Revenue advisory opinion had been modified, superseded, or made obsolete through December 31, 2020?
Use the citator attached to SC Information Letter #21-2. It lists South Carolina Department of Revenue advisory opinions from 1987 through December 31, 2020 that the Department identifies as modified,…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through December 31, 2020?
Use the subject index attached to SC Information Letter #21-1. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through December 31, 2020 under administrative, alco…
How could taxpayers check the status of South Carolina advisory opinions through June 30, 2020?
SC Information Letter #20-21 attaches the Department's citator for advisory opinions issued from 1987 through June 30, 2020. It identifies opinions the Department knew to be modified, modifying anothe…
Where was the Department's index of South Carolina advisory opinions issued through June 30, 2020?
SC Information Letter #20-20 attaches the Department's index of South Carolina advisory opinions issued from 1987 through June 30, 2020 and supersedes SC Information Letter #20-6. The index catalogs R…
Browse South Carolina rulings by topic
These are official tax letter rulings and advisory opinions issued by South Carolina's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.