| Manufacturing Property – Partial Property Tax Exemption | 1565 | | | 12/1/2022 12:45:22 PM | 12/1/2022 12:45:22 PM | 18-13 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_DocumentLibrary | | | https://dor.sc.gov/resources-site/lawandpolicy/Advisory Opinions/Forms/AllItems.aspx | | | | | | | | 0 | https://dor.sc.gov | pdf | False | | pdf | | https://dor.sc.gov/resources-site/lawandpolicy | {0743AC3A-1ACA-4939-A7AE-3F406169381A} | | | ~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js | 15 | 15 |
| SC Sales Tax Manual | 1847 | | | 11/17/2022 1:55:48 PM | 11/17/2022 1:55:48 PM | This publication discusses these exclusions and exemptions as well as the application of the tax to manufacturers, processors and compounders, the agriculture | STS_ListItem_DocumentLibrary | | | https://dor.sc.gov/resources-site/lawandpolicy/Documents/Forms/AllItems.aspx | | | | | | | | 0 | https://dor.sc.gov | pdf | False | | pdf | | https://dor.sc.gov/resources-site/lawandpolicy | {BB1EF61E-9363-4643-AEA8-EEBF1672830F} | | | ~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js | 15 | 15 |
| MyDORWAY Help | 8137 | | | 3/21/2025 5:49:35 PM | 3/21/2025 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_850 | | | https://dor.sc.gov/services-site/Pages/Forms/AllItems.aspx | | | | | | | | 0 | https://dor.sc.gov | html | False | | aspx | | https://dor.sc.gov/services-site | {E89657D9-72F7-4778-B231-F98CA95E1AEF} | | | ~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_WebPage.js | 16 | 16 |
| SandU_9 | 1846 | | | 4/3/2019 2:53:55 PM | 4/3/2019 2:53:55 PM | 1 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_DocumentLibrary | | | https://dor.sc.gov/resources-site/lawandpolicy/Documents/Forms/AllItems.aspx | | | | | | | | 0 | https://dor.sc.gov | pdf | False | | pdf | | https://dor.sc.gov/resources-site/lawandpolicy | {1B0B8B88-344F-45FB-8FE0-4AA1C79282BA} | | | ~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js | 15 | 15 |
| Ch-117 | 767 | | | 1/21/2015 6:13:17 PM | 1/21/2015 6:13:17 PM | the 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_DocumentLibrary | | | https://dor.sc.gov/Documents/Forms/AllItems.aspx | | | | | | | | 0 | https://dor.sc.gov | pdf | False | | pdf | | https://dor.sc.gov | {CAE34B9B-6A2C-493D-9BEE-B8A067901229} | | | ~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js | 15 | 15 |
| Chapter 9 - Exemptions | 1825 | | | 11/16/2022 8:25:23 PM | 11/16/2022 8:25:23 PM | a 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_DocumentLibrary | | | https://dor.sc.gov/resources-site/lawandpolicy/Documents/Forms/AllItems.aspx | | | | | | | | 0 | https://dor.sc.gov | pdf | False | | pdf | | https://dor.sc.gov/resources-site/lawandpolicy | {0B17A250-6908-45B3-9B49-721CD60D579E} | | | ~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js | 15 | 15 |
| RR18-13 | 3567 | | | 9/5/2018 5:26:05 PM | 9/5/2018 5:26:05 PM | and 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_DocumentLibrary | | | https://dor.sc.gov/resources-site/lawandpolicy/Advisory Opinions/Forms/AllItems.aspx | | | | | | | | 0 | https://dor.sc.gov | pdf | False | | pdf | | https://dor.sc.gov/resources-site/lawandpolicy | {A032C4B0-283A-47B3-835E-86CCF9AC95B4} | | | ~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js | 15 | 15 |
| IL06-17 | 2173 | | | 9/14/2006 2:53:52 PM | 9/14/2006 2:53:52 PM | This 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_DocumentLibrary | | | https://dor.sc.gov/resources-site/lawandpolicy/Advisory Opinions/Forms/AllItems.aspx | | | | | | | | 0 | https://dor.sc.gov | pdf | False | | pdf | | https://dor.sc.gov/resources-site/lawandpolicy | {33421B96-0FF2-443F-BB24-8EF28BBF1A22} | | | ~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js | 15 | 15 |
| Utility and Railroad Companies Property Tax Return | 4629 | | | 11/5/2024 3:38:31 PM | 11/5/2024 3:38:31 PM | Utility Property Tax Return Want more information about Utilities Property Tax All Zero Pollution Control Equipment Manufacturer's Abatement Rural Telephone Equipment | STS_ListItem_DocumentLibrary | | | https://dor.sc.gov/forms-site/Forms/Forms/AllItems.aspx | | | | | | | | 0 | https://dor.sc.gov | pdf | False | | pdf | | https://dor.sc.gov/forms-site | {634FC997-8A4D-400B-8EAB-5FE813627522} | | | ~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js | 15 | 15 |
| Property Tax Return Instructions | 7022 | | | 9/3/2024 3:47:04 PM | 9/3/2024 3:47:04 PM | and Development Facilties ● Leased Utilities ● Leased Transportation for Hire ● Fee in Lieu of Tax Properties ● Manufacturing Warehouse SC Code Sections The | STS_ListItem_DocumentLibrary | | | https://dor.sc.gov/forms-site/Forms/Forms/AllItems.aspx | | | | | | | | 0 | https://dor.sc.gov | pdf | False | | pdf | | https://dor.sc.gov/forms-site | {150186BE-BAE8-4CF0-B5C3-0C6A72BF6534} | | | ~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js | 15 | 15 |
