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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
  • Chapter 117: State tax regulations of the SCDOR
  • Chapter 7: Alcoholic Beverage Licensing regulations


 For a review of the 2017 Legislative Session, check out our Legislative Updates Tutorial


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- #4665
Tax Type/Subject Sales and Use Tax
Charges by Hotel, Motels and Similar Facilities – Revisions of Regulation 117-307
Email Address Approved Effective Date: 02/23/2018 #4665Final 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