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Manufacturing Property – Partial Property Tax Exemption156512/1/2022 12:45:22 PM12/1/2022 12:45:22 PM18-13 concerning the partial property tax exemption for manufacturing property to reflect changes made to the partial exemption by Act OVERVIEW OF TAXATION OF MANUFACTURERS STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Advisory Opinions/Forms/AllItems.aspx0https://dor.sc.govpdfFalsepdfhttps://dor.sc.gov/resources-site/lawandpolicy{0743AC3A-1ACA-4939-A7AE-3F406169381A}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
SC Sales Tax Manual184711/17/2022 1:55:48 PM11/17/2022 1:55:48 PMThis publication discusses these exclusions and exemptions as well as the application of the tax to manufacturers, processors and compounders, the agriculture STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Documents/Forms/AllItems.aspx0https://dor.sc.govpdfFalsepdfhttps://dor.sc.gov/resources-site/lawandpolicy{BB1EF61E-9363-4643-AEA8-EEBF1672830F}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
MyDORWAY Help81373/21/2025 5:49:35 PM3/21/2025 5:49:35 PM💡 Visit dor.sc.gov/tax​ to find tax specific information File a return​​​ ​ Apply for Property Tax exemption ​ BINGO Order serials​ ​ BINGO Create STS_ListItem_850https://dor.sc.gov/services-site/Pages/Forms/AllItems.aspx0https://dor.sc.govhtmlFalseaspxhttps://dor.sc.gov/services-site{E89657D9-72F7-4778-B231-F98CA95E1AEF}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_WebPage.js1616
SandU_918464/3/2019 2:53:55 PM4/3/2019 2:53:55 PM1 As a general rule, tax exemption statutes are strictly construed against the taxpayer The following briefly describes South Carolina’s sales and use tax exemptions STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Documents/Forms/AllItems.aspx0https://dor.sc.govpdfFalsepdfhttps://dor.sc.gov/resources-site/lawandpolicy{1B0B8B88-344F-45FB-8FE0-4AA1C79282BA}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
Ch-1177671/21/2015 6:13:17 PM1/21/2015 6:13:17 PMthe correctness of any return or tax liability. The following concerns the recordkeeping on any return or statement; or any tax, fee or surcharge due, whether such amount due is STS_ListItem_DocumentLibraryhttps://dor.sc.gov/Documents/Forms/AllItems.aspx0https://dor.sc.govpdfFalsepdfhttps://dor.sc.gov{CAE34B9B-6A2C-493D-9BEE-B8A067901229}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
Chapter 9 - Exemptions182511/16/2022 8:25:23 PM11/16/2022 8:25:23 PMa transaction is subject to sales and use tax, a particular exemption in the statute may exempt it from sales and use tax in South Carolina ■ General Public Good Exemptions STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Documents/Forms/AllItems.aspx0https://dor.sc.govpdfFalsepdfhttps://dor.sc.gov/resources-site/lawandpolicy{0B17A250-6908-45B3-9B49-721CD60D579E}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
RR18-1335679/5/2018 5:26:05 PM9/5/2018 5:26:05 PMand personal property owned by or leased to manufacturers and utilities 6 and used by the manufacturer or utility in the conduct of the business must be STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Advisory Opinions/Forms/AllItems.aspx0https://dor.sc.govpdfFalsepdfhttps://dor.sc.gov/resources-site/lawandpolicy{A032C4B0-283A-47B3-835E-86CCF9AC95B4}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
IL06-1721739/14/2006 2:53:52 PM9/14/2006 2:53:52 PMThis is intended to be a except those taxed or exempted from tax pursuant to Code Sections 12-6-530 (corporate income tax), 12-6-540 (income tax rates for exempt organizations and STS_ListItem_DocumentLibraryhttps://dor.sc.gov/resources-site/lawandpolicy/Advisory Opinions/Forms/AllItems.aspx0https://dor.sc.govpdfFalsepdfhttps://dor.sc.gov/resources-site/lawandpolicy{33421B96-0FF2-443F-BB24-8EF28BBF1A22}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
Utility and Railroad Companies Property Tax Return462911/5/2024 3:38:31 PM11/5/2024 3:38:31 PMUtility Property Tax Return Want more information about Utilities Property Tax All Zero Pollution Control Equipment Manufacturer's Abatement Rural Telephone Equipment STS_ListItem_DocumentLibraryhttps://dor.sc.gov/forms-site/Forms/Forms/AllItems.aspx0https://dor.sc.govpdfFalsepdfhttps://dor.sc.gov/forms-site{634FC997-8A4D-400B-8EAB-5FE813627522}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515
Property Tax Return Instructions70229/3/2024 3:47:04 PM9/3/2024 3:47:04 PMand Development Facilties ● Leased Utilities ● Leased Transportation for Hire ● Fee in Lieu of Tax Properties ● Manufacturing Warehouse SC Code Sections The STS_ListItem_DocumentLibraryhttps://dor.sc.gov/forms-site/Forms/Forms/AllItems.aspx0https://dor.sc.govpdfFalsepdfhttps://dor.sc.gov/forms-site{150186BE-BAE8-4CF0-B5C3-0C6A72BF6534}~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js1515

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