Skip Ribbon Commands
Skip to main content
Sign In
South Carolina Department of Revenue
Policy Division

P.O. Box 125
Columbia, SC 29214

 

 

  South Carolina Code of Laws
  • Title 12: State tax laws administered by the SCDOR  (in most instances)
  • Title 61: Alcohol Beverage Licensing laws administered by the SCDOR
  South Carolina Code of Regulations

 

PROPOSED REGULATIONS

Proposals to add, amend, or repeal a regulation must follow a specific process, as established in Chapter 23 of Title 1 of The South Carolina Code of Laws, and must be approved by the General Assembly. If you have any comments or suggestions concerning proposals, please email them to the corresponding email address.

Proposed RegulationTax Type/SubjectEmail AddressStatusFinal Regulation

Proposed Regulation Staff Draft- Me​als

Sales Tax
Exemption: Meals sold to School Children
Email Address policy@dor.sc.gov StatusApproved
Effective Date: 5/26/2017
#4731Final Regulation

Proposed Regulation Staff Draft- Cigarette

Tax Type/Subject Miscellaneous Tax
Cigarette Tax – Adding Reg. 117-1600
Email Address policy@dor.sc.gov StatusApproved
Effective Date: 5/26/2017
#4702Final Regulation

Proposed Regulation Staff Draft- #4664

Tax Type/Subject Sales and Use Tax
Hurricane Rental Insurance Charges – Revision of SC Regulation 117-307
Email Address policy@dor.sc.govApproved
Effective Date: 5/26/2017
#4664Final Regulation
Proposed Regulation Staff Draft- #4665 Tax Type/Subject Sales and Use Tax
Charges by Hotel, Motels and Similar Facilities – Revisions of Regulation 117-307
Email Address policy@dor.sc.gov StatusSubmitted to the GA Final Regulation
ND Notice of Drafting
NPH Notice of Public Hearing
GA General Assembly

   
St. Reg. State Register
Exp. Date Expiration Date

 

Doc # Document Number (assigned by Legislative Council once Notice of Public Hearing is published)   
Staff Draft The Notice of Drafting that has been, or will be, published in the State Register