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South Carolina
Regulations

South Carolina Code of Regulations, Chapter 117: Department of Revenue

700 This regulation contains definitions used in the allocation and apportionment
700.1 Definition of Related Expense as Used for Allocation.
705 This regulation contains provisions for allocation of out of state income by a
705.1 Allocation of Out-of-State Income and Losses.
705.2 Personal Service Income of a Resident.
710 This regulation contains general allocation and apportionment provisions.
710.1 Proper Allocation and Apportionment of Income.
740 This regulation contains specific apportionment provisions.
740.1 Apportionment of Gains/Losses from Asset Retirement.
750 This regulation contains definitions used in the credit provisions.
755 This regulation provides for a credit to individuals for taxes paid in other
755.1 Credit for Taxes Paid to a Political Subdivision of a State.
755.2 Tax Credit to Residents of this State Upon Income from a Partnership Taxed in
850 This regulation provides specifications for forms and other information submit-
850.1 Income Tax Forms and Acceptable Reproductions.
850.2 Rules and Specifications for Non paper Methods of Submitting Tax Information.
855 This regulation provides requirements for information returns and withholding
855.1 Withholding Statements Required with Paper Return.
855.2 Information Returns Not Required To Be Given To Certain Entities.
870 This regulation provides requirements and liability for filing of returns when
870.1 Stockholders Liable for Tax When Business Operates After Charter Cancelled.
875 Voluntary Income Tax Check Off Funds.
910 This regulation contains specific withholding requirements.
910.1 Determination of Withholding When Receiving Taxable Wages and Exempt Compensa-
1000 This regulation contains general annual report provisions.
1000.1 What Constitutes an Officer of a Corporation.
1075 This regulation contains general provisions of the license fee imposed on
1075.1 Items Included in Gross Receipts.
1200 Alcoholic Liquor Taxes.
1200.1 Sales to Governmental Reservations.
1200.2 Purchases by Retail Liquor Dealers.
1200.3 Collection and Payment of Tax and the Maintaining of Records.
1250 Beer and Wine Taxes.
1250.1 Sales or Exchanges with Other Wholesalers.
1250.2 Change in Distributors.
1300 Coin-operated Devices.
1300.1 Application for License.
1300.2 Free Play Feature.
1350 Deed Fee—Assumption of a Mortgage in the Conveyance of Real Property.
1400 Electric Power Tax - Classification of Industrial Customers.
1450 Motor Fuel Tax—LP Gas.
1500 Bank Tax.
1500.1 Entire Net Income.
1500.2 Method of Reporting.
1500.3 Federal Income Tax Deduction.
1500.5 Mergers.
1550 Income Tax on Building and Loan Associations.
1550.1 Determining Net Income of Building and Loan Associations.
1550.2 Earnings Paid to Shareholders.
1550.3 Measure of Tax.
1600 Cigarette Taxes.
1600.1 Reporting Requirements.
1600.2 Stamps Required on Cigarettes.
1600.3 Exemptions and Refunds.
1600.4 Cigarettes Displayed in Vending Machines.
1600.5 Stamping and Storage of Cigarettes in South Carolina by a Distributor.
1600.6 Samples.
1700 Definitions.
1700.1 Property Defined.
1700.2 Definition of ‘‘Power Driven’’ Farm Machinery and Equipment.
1700.3 Definition of Utility.
1700.4 Definition of Transportation Companies.
1700.5 Definition of Facility.
1700.6 Definition of Parsonage.
1700.7 Definition of Plant Site.
1720 Department of Revenue Responsibilities.
1720.2 General Requirements for Ratio Study.
1720.3 Computation of Index of Taxpaying Ability for School District When Property is
1740 County Administrative Requirements and Forms to Be Filed with the County.
1740.1 General Requirements for Building Permits.
1740.2 Cadastral Maps and Parcel Identifiers.
1740.3 General Requirements for Appraisal Records.
1740.4 Form to Provide Department of Revenue with Information for Ratio Studies (117–116).
1760 Classification of Property - General Provisions as to Use of Property.
1760.1 Classification of Companies.
1760.2 Multi-Use Property.
1780 Classification of Property - Agricultural Use Property.
1780.1 Definition of Agricultural Real Property.
1780.2 Agricultural Special Assessment Applications.
1780.3 Roll Back Provisions on Agricultural Land.
1800 Classification of Property - Legal Residence.
1800.1 Application for Special Assessment as Legal Residence.
1820 Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond
1820.1 Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond Act.
1840 Valuation of Property Subject to Property Taxes.
1840.1 Value of Merchants’ Furniture, Fixtures and Equipment.
1840.2 Use of Assessment Guides Published by the Department.
1840.3 Discount for Subdivided Land.
1860 Returns.
1860.1 Licensed Automotive Vehicles and Airplanes.