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Cigarette “Buydown” Payments to Retailers Excluded from South Carolina Sales Taxes

Tobacco manufacturers and distributors have long made refund/rebate payments to retailers for the retailer’s purchase of cigarettes and other tobacco products from the manufacturer, provided the retailer reduces the price of...more

SCDOR Issues New Guidance on South Carolina Tax Appeal Procedures

The South Carolina Department of Revenue (“DOR”, “SCDOR”, the “Department”) recently issued SC Information Letter #20-22 in which it released a series of helpful “Information Guides” concerning updated and specific...more

Is the South Carolina Department of Revenue’s Administrative Interpretation of Tax Laws Entitled to Deference by the Courts?

In disputed tax cases in South Carolina, the South Carolina Department of Revenue (SCDOR, DOR, or Department) will often argue that our courts should defer to SCDOR’s own interpretation of the tax laws at issue in the case....more

South Carolina Department of Revenue Issues Updated Guidance on COVID-19 Related Extensions

On April 13, 2020, the South Carolina Department of Revenue issued SC Information Letter #20-8 with updated guidance concerning COVID-19 related filing and payment extensions. This guidance provides...more

South Carolina Department of Revenue Issues Draft Guidance Announcing New Procedures For Handling Disputed State Tax Matters

The South Carolina Department of Revenue (SCDOR or DOR) recently issued a draft of long-awaiting guidance overhauling DOR’s administrative practices concerning disputed tax audits, refunds, license revocations, and other...more

South Carolina Issues Sales Tax Ruling Taxing Tobacco Rebates/Refunds

The South Carolina Department of Revenue (DOR) has issued a proposed Revenue Ruling which will have a significant impact on South Carolina tobacco retailers, if finalized in its present form. The proposed Revenue Ruling, to...more

South Carolina Department of Revenue Issues Draft Guidance for New Manufacturer Property Tax Valuation Discount

South Carolina has some of the highest business property taxes in the Southeast, particularly for manufacturers. Property for manufacturers is taxed at: (1) the fair market value of land and buildings, and the depreciated...more

South Carolina Department of Revenue Provides Guidance on Differences Between State Sales and Use Taxes

South Carolina imposes a sales tax on the retail sale of tangible personal property in the state. South Carolina also charges a separate and related “use tax” on retail purchases of tangible personal property outside of South...more

New South Carolina Bill Would Centralize Tax Lien Filings – A Good Start But Additional Changes Need to Be Made

On April 11, 2018, the South Carolina House of Representatives passed House Bill 3684, which will allow the South Carolina Department of Revenue (SCDOR or DOR) to centralize state tax lien filings. State tax lien filings are...more

The South Carolina Deed Recording Fee and New South Carolina Department of Revenue Guidance

South Carolina assesses a recording fee on deeds to real property. The South Carolina deed recording fee is imposed for “the privilege of recording a deed,” and is based on the transfer of real property from one person or...more

New South Carolina Tax Payment Plans

Form FS-102, Payment Plan Request. The form previously required a taxpayer to first make a ten (10) percent down payment of all taxes due, and to also pay a $45 filing fee, as conditions for a payment plan, but DOR then had...more

South Carolina Tax Amnesty for 2017?

The South Carolina General Assembly approved a law in 2015 allowing the South Carolina Department of Revenue to offer an amnesty program to taxpayers in the state who have not filed tax returns and/or owe state taxes....more

South Carolina Form 2848, Power of Attorney and Declaration of Representative: Differences Between the State and Federal Forms

South Carolina requires submission of a Form SC2848, Power of Attorney and Declaration of Representative, in order for an attorney, CPA, or enrolled agent to represent a taxpayer administratively before the South Carolina...more

South Carolina Department of Revenue Audits

The South Carolina Department of Revenue (SCDOR) administers the state’s tax laws. Like the IRS, SCDOR audits tax returns, but only certain returns subject to South Carolina tax, such as South Carolina income tax returns,...more

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