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South Carolina Department of Revenue 
Policy Division

PO Box 125
Columbia, SC 29214-0575


Policy Manuals & Resources:

These publications are written in general terms for widest possible use and may not contain all the specific requirements or provisions of authority. They are intended as guides only, and the application of their contents to specific situations will depend on the particular circumstances involved. These publications do not constitute tax, legal, or other advice and may not be relied on as a substitute for obtaining professional advice or for researching up to date original sources of authority. Nothing in these publications supersedes, alters, or otherwise changes provisions of the South Carolina Code, Regulations, or SCDOR Advisory Opinions. These publications do not represent official SCDOR policy.