What are South Carolina's state and county per capita income figures used for tax incentive qualification, per SC Information Letter #22-24?

Plain-English summary

South Carolina's state per capita personal income figure reported in this letter is $52,467, and the letter also lists a per capita income figure for each South Carolina county. The Department publishes these numbers so taxpayers can determine whether jobs tied to a tax incentive meet a required per capita income threshold.

A number of South Carolina income, sales and use, and property tax incentives condition qualification — or the size of the benefit — on whether the jobs associated with the incentive meet a state or county per capita income requirement. Examples the letter gives include the small business job tax credit (§ 12-6-3360), the sales and use tax exemption for computer equipment at technology-intensive facilities (§ 12-36-2120(65)), and the corporate headquarters credit (§ 12-6-3410).

The Department receives the figures from the South Carolina Revenue and Fiscal Affairs Office and publishes them each year: state figures generally in March and September, county figures generally in November. This letter supersedes all previous documents and oral directives in conflict.

What this means for you

If you are claiming or evaluating a South Carolina incentive that turns on a per capita income test, use the state figure ($52,467 in this letter) or the applicable county figure from the attached chart for the relevant year. Because these numbers are updated periodically, always match the figure to the year and to the specific incentive's requirement, and check the Department's most recent per capita income letter before relying on it.

Common questions

Q: What is the South Carolina state per capita income figure in this letter?
A: $52,467 — the most recently available state per capita personal income figure as of the December 2022 letter. The letter also includes a figure for each county.

Q: Why does the per capita income figure matter for taxes?
A: Several South Carolina incentives (such as the job tax credit and the corporate headquarters credit) qualify jobs, or set the benefit amount, based on whether they meet a state or county per capita income threshold.

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL22-24.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC INFORMATION LETTER #22-24
SUBJECT:

Per Capita Income Figures for South Carolina and South Carolina
Counties

DATE:

December 14, 2022

SUPERSEDES:

All previous documents and any oral directives in conflict herewith.

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (2005)
SC Revenue Procedure #09-3

SCOPE:

An Information Letter is a written statement issued to the public to
announce general information useful in complying with the laws
administered by the Department. An Information Letter has no
precedential value.

A number of South Carolina income, sales and use, and property tax incentives require jobs
associated with the incentive to meet certain state or county per capita personal income
requirements to determine qualification for, or the amount of, the particular incentive (e.g., the
small business job tax credit under Code Section 12-6-3360, the sales and use tax exemption for
computer equipment for technology intensive facilities under Code Section 12-36-2120(65), and
the personal property corporate headquarters credit under Code Section 12-6-3410).
The county per capita income figures are generally published in November. The state figures are
generally published in March and September. In order to aid taxpayers in determining whether
the per capita income requirements of an incentive have been met, the Department publishes
both the county and state per capita income amounts each year when it receives the figures from
the South Carolina Revenue and Fiscal Affairs Office. Below are the most recent figures
available.
Chart 1: State Per Capita Income
State

Per Capita Income

South Carolina

$52,467

1

Chart II: County Per Capita Income
County

Per Capita Income

Abbeville

$40,596

Aiken

$51,057

Allendale

$41,814

Anderson

$46,894

Bamberg

$41,081

Barnwell

$41,828

Beaufort

$70,166

Berkeley

$48,919

Calhoun

$50,375

Charleston

$73,032

Cherokee

$40,230

Chester

$43,169

Chesterfield

$39,538

Clarendon

$44,874

Colleton

$42,481

Darlington

$47,845

Dillon

$39,567

Dorchester

$46,857

Edgefield

$45,299

Fairfield

$48,634

Florence

$51,554

Georgetown

$57,656

Greenville

$55,442

Greenwood

$44,723

Hampton

$41,689

Horry

$46,817

Jasper

$41,531

Kershaw

$50,635

Lancaster

$55,033

Laurens

$41,245

Lee

$41,364

Lexington

$55,304
2

County

Per Capita Income

McCormick

$44,391

Marion

$41,519

Marlboro

$37,933

Newberry

$46,917

Oconee

$52,336

Orangeburg

$42,376

Pickens

$43,842

Richland

$52,980

Saluda

$44,503

Spartanburg

$50,596

Sumter

$47,046

Union

$40,821

Williamsburg

$40,746

York

$56,566

3