Charleston

State Income Tax

South Carolina taxes individual personal income at graduated rates based on your level of income and filing status. The state uses six income tax brackets that are adjusted annually for inflation. Tax tables are included in the individual income tax return instructions. The Other variables in your taxes include your filing status and any applicable credits, exemptions, or deductions that might apply. The state offers a number of alternatives to filing paper returns including filing online. For more information or answers to specific questions, contact:

South Carolina Department of Revenue

Taxpayer Service Center

Columbia

803-898-5000

www.sctax.org

Charleston Taxpayer Service Center

3 South Park Circle

Charleston

843-852-3600

www.sctax.org

South Carolina Legislature Online

www.scstatehouse.net

South Carolina Secretary of State

www.scsos.com

Tax Forms/Instructions

www.sctax.org/Forms+and+Instructions

Tax Publications

www.sctax.org/Publications

Tax Workshops

www.sctax.org/Tax+Workshops

Sales/Use Tax

South Carolina imposes a statewide sales tax of 5 percent on the sale of goods and certain services. A use tax at the same rate is due on goods purchased out of state and brought into South Carolina where no sales tax has been paid such as catalog or Internet orders. Use taxes are due directly to the state and require a filing form. Individual counties may impose another 1 percent sales and use tax rate if approved by local voters. The Department of Revenue website lists all current sales and use tax rates by zip code. Generally, all retail sales are subject to the sales tax. For more information or answers to specific questions, contact:

South Carolina Department of Revenue

Sales/Use Tax

803-898-5788

Local Sales Tax

803-898-5800

www.sctax.org

Property Tax

Property tax is administered and collected by local governments with assistance from the South Carolina Department of Revenue. Real and personal property are subject to the tax. Approximately two-thirds of county-levied property taxes are used for support of public education. Municipalities levy a tax on property situated within the limits of the municipality for services provided by the municipality. The tax is paid by individuals, corporations, and partnerships owning property within the state. For details on property taxes on your home or automobile, contact the assessor (property tax) or auditor (vehicle taxes) in the county of your residence. Your county treasurer and/or tax collector will also be a valuable source of information. (In counties without a tax collector, the treasurer handles tax collecting functions.)

Estate, Trusts & Gift Tax

South Carolina taxable income of estates and trusts is taxed either to the fiduciary or to the beneficiaries in the same manner as for federal income tax purposes. For more information, contact:

South Carolina Department of Revenue

Taxpayer Service Center

Estate Taxes

803-898-5756

Gift Tax

803-898-5756

www.sctax.org

Voter Registration

South Carolina offers a progressive voting system that requires newcomers to register at least 30 days prior to the election. To be eligible, you must be a U.S. citizen in good standing, a resident of South Carolina in the county and precinct in which you intend to vote, and at least 18 years of age before the next election. You may complete a voter registration form and return it to your county offices, complete the form at the motor vehicle office, or visit your county board of voter registration in person.

At the voting booth, must present your voter registration certificate, a valid South Carolina driver's license, or a South Carolina Department of Motor Vehicles issued photo identification card. Residents who were not qualified to vote in the first election for failure to register 30 days prior to an election are not qualified to vote in that election's subsequent run-off. If physical handicap or age keeps a voter from entering a polling place, he or she may vote outside that polling place in the closest available parking area utilizing the vehicle in which he has driven or has been driven to the polls. For further information or answers to specific questions, contact:

South Carolina State Election Commission

General Information

803-734-9060

Voter Services

803-734-9004

www.state.sc.us/scsec

South Carolina Voting Resource

www.scvotes.org

League of Women Voters

As a nonpartisan political organization, the League of Women Voters encourages citizens to remain informed and active in our government. This nationwide organization furnishes information about candidates, issues and voting procedures. Call or visit online for local league connections:

LWV National Headquarters

Washington D.C.

202-429-1965

www.lwv.org

League of Women Voters of South Carolina

803-251-2726

www.lwvsc.org