South Carolina State Tax Rulings

What statewide per-capita-income figure should South Carolina taxpayers use for incentive tests after April 14, 2026?

Use $63,179 as the most recently available South Carolina statewide per-capita-income figure published by the Department on April 14, 2026. The figure matters when an income, sales and use, or propert…

What 2024 state and county per-capita-income figures did South Carolina publish for tax-incentive compensation tests?

SC Information Letter 26-8 publishes 2024 per-capita-income figures for South Carolina and all 46 counties for use in income, sales and use, and property-tax incentive tests. County amounts range from…

What county per capita income figures should South Carolina taxpayers use for incentive eligibility while the 2025 figures are delayed?

South Carolina's updated county per capita personal income figures -- used to test eligibility for several income, sales and use, and property tax incentives -- are delayed. Because of the federal gov…

What are South Carolina's 2026 county tiers for the job tax credit, tax-moratorium counties, and reduced-investment fee-in-lieu counties?

For 2026, South Carolina divided all 46 counties into four job-tax-credit tiers using equal weight for unemployment and per capita income. Marlboro, Union, and Chesterfield Counties qualify for the co…

What is South Carolina's most recent state per capita income figure used to test eligibility for tax incentives?

South Carolina's most recently available state per capita personal income figure is $60,776, as published by the Department on October 1, 2025. The Department publishes this figure because a number of…

How does South Carolina's New Jobs Credit work for employers creating jobs at a new or expanded facility?

An eligible South Carolina employer can earn the New Jobs Credit by operating a qualifying facility and creating and maintaining the required net increase in qualifying full-time jobs. The traditional…

What are South Carolina's latest state and county per capita income figures for tax-incentive purposes (per SC IL #24-20)?

SC Information Letter #24-20 (December 3, 2024) publishes South Carolina's most recent per capita personal income figures used to test tax incentives. The state figure is $57,332. The letter also list…

What is South Carolina's most recent state per capita income figure for tax-incentive purposes (per SC IL #24-3)?

South Carolina's most recently available state per capita personal income figure, as published in SC Information Letter #24-3 (April 9, 2024), is $56,123. A number of South Carolina income, sales and …

What are South Carolina's 2024 county tier rankings for the job tax credit, and which counties qualify for the tax moratorium and reduced fee-in-lieu investment?

SC Information Letter #23-18 sets the 2024 county rankings that drive several South Carolina incentives. For the job tax credit, all 46 counties are ranked into four tiers (Tier IV counties are the mo…

What are South Carolina's state and county per capita income figures for tax-incentive purposes (per SC IL #23-16)?

SC Information Letter #23-16 (November 30, 2023) publishes South Carolina's most recent per capita personal income figures used to test tax incentives. The state figure is $53,618. The letter also lis…

What South Carolina state per capita income figure applied for economic-incentive tests in April 2023?

The Department listed South Carolina's most recently available state per capita personal income as $53,320 on April 17, 2023. The figure helped determine qualification for or the amount of incentives …

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

South Carolina's state per capita personal income figure is $52,467, and SC Information Letter #22-24 also publishes the per capita income figure for each South Carolina county. The Department publish…

What are South Carolina's 2023 county tier rankings for the job tax credit, and which counties qualify for the tax moratorium and reduced fee-in-lieu investment?

SC Information Letter #22-23 sets the 2023 county rankings that drive several South Carolina incentives. For the job tax credit, all 46 counties are ranked into four tiers (Tier IV counties are the mo…

What is South Carolina's state per capita income figure for tax-incentive purposes (per SC IL #22-5)?

South Carolina's most recent state per capita personal income figure is $52,074, per SC Information Letter #22-5 (March 24, 2022). Several income, sales and use, and property tax incentives require th…

What were South Carolina's 2022 job-credit county tiers, moratorium counties, and reduced fee counties?

SC Information Letter #21-28 publishes South Carolina's 2022 county designations for the job tax credit, tax moratorium, and reduced fee-in-lieu investment. The Tier IV counties were Allendale, Bamber…

What state and county per capita income figures did South Carolina publish in December 2021?

SC Information Letter #21-27 reports South Carolina state per capita personal income of $48,021 and lists a figure for each county. The Department publishes these figures because several income, sales…

What is South Carolina's per capita income figure used for tax incentive qualification, per SC Information Letter #21-11?

$47,502. SC Information Letter #21-11 reports the most recently available per capita personal income figure for the State of South Carolina — $47,502 — which the Department publishes so taxpayers can …

What South Carolina state per-capita income figure did the Department publish in May 2020 for tax-incentive tests?

The Department published $45,314 as the most recently available South Carolina state per-capita personal income figure. The figure helped taxpayers test wage requirements for incentives such as the jo…

How did Act 83 of 2019 increase South Carolina job tax credits in Tier III and Tier IV counties?

For qualifying jobs created in tax years beginning on or after January 1, 2019, Act 83 raised the basic per-job credit from $8,000 to $25,000 in Tier IV counties and from $4,250 to $20,250 in Tier III…

What are South Carolina's 2019 county tier rankings for the job tax credit, and which counties qualify for the tax moratorium and reduced fee-in-lieu investment (per SC IL #19-2)?

SC Information Letter #19-2 sets the 2019 county designations that drive several South Carolina incentives. For the job tax credit, the 46 counties are ranked into Tiers I-IV (higher tiers = larger cr…

What are South Carolina's state and county per capita income figures used for tax incentive eligibility (per SC IL #19-1)?

South Carolina's per capita income is $41,633, and SC Information Letter #19-1 lists the per capita income figure for each of the 46 counties (from Dillon at $27,111 to Charleston at $57,281). These f…

What is South Carolina's most recent statewide per capita income figure used for tax incentive eligibility (per SC IL #18-6)?

South Carolina's most recently available statewide per capita income figure is $40,421, per SC Information Letter #18-6. This matters because a number of South Carolina income, sales-and-use, and prop…

What is South Carolina's most recent statewide per capita income figure used for tax incentive eligibility (per SC IL #17-11)?

South Carolina's most recently available statewide per capita income figure is $39,465, per SC Information Letter #17-11. This matters because a number of South Carolina income, sales-and-use, and pro…

What are South Carolina's 2015 county tier rankings for the job tax credit, and which counties qualify for the tax moratorium and reduced fee-in-lieu investment (per SC IL #15-1)?

SC Information Letter #15-1 sets the 2015 county designations that drive several South Carolina incentives. For the job tax credit, the 46 counties are ranked into Tiers I-IV (higher tiers = larger cr…

What are South Carolina's latest per capita income figures used to qualify for tax incentives (per SC IL #14-15)?

SC Information Letter #14-15 publishes the state and county per capita personal income figures the Department uses to test qualification for various South Carolina income, sales and use, and property …

What are South Carolina's latest per capita income figures used to qualify for tax incentives (per SC IL #13-20)?

SC Information Letter #13-20 publishes the state and county per capita personal income figures the Department uses to test qualification for various South Carolina income, sales and use, and property …

How are South Carolina counties ranked for the job tax credit for 2014, and which counties qualify for the fee-in-lieu and tax moratorium (per SC IL #13-19)?

SC Information Letter #13-19 publishes South Carolina's county rankings for the job tax credit for 2014, together with the counties that qualify for a reduced minimum investment under the fee in lieu …

How are South Carolina counties ranked for the job tax credit for 2013, and which counties qualify for the fee-in-lieu and tax moratorium (per SC IL #13-6)?

SC Information Letter #13-6 publishes South Carolina's county rankings for the job tax credit for 2013, together with the counties that qualify for a reduced minimum investment under the fee in lieu o…

How are South Carolina counties ranked for the job tax credit for 2012, and which counties qualify for the fee-in-lieu and tax moratorium (per SC IL #12-19)?

SC Information Letter #12-19 publishes South Carolina's county rankings for the job tax credit for 2012, together with the counties that qualify for a reduced minimum investment under the fee in lieu …

What are South Carolina's latest per capita income figures used to qualify for tax incentives (per SC IL #12-18)?

SC Information Letter #12-18 publishes the state and county per capita personal income figures the Department uses to test qualification for various South Carolina income, sales and use, and property …

What is South Carolina's latest statewide per capita income figure used for tax incentives (per SC IL #12-16)?

$33,388. SC Information Letter #12-16 publishes the updated statewide per capita personal income figure for South Carolina — $33,388 — which the Department uses to test qualification for various South…

What are South Carolina's latest per capita income figures used to qualify for tax incentives (per SC IL #12-6)?

SC Information Letter #12-6 publishes the state and county per capita personal income figures the Department uses to test qualification for various South Carolina income, sales and use, and property t…

What is South Carolina's latest statewide per capita income figure used for tax incentives (per SC IL #11-17)?

$32,460. SC Information Letter #11-17 publishes the updated statewide per capita personal income figure for South Carolina — $32,460 — which the Department uses to test qualification for various South…

What are South Carolina's latest state and county per capita income figures used for tax incentives (per SC IL #11-8)?

$32,505 statewide. SC Information Letter #11-8 publishes the most recently available per capita personal income figures for South Carolina — $32,505 for the state, plus a figure for every county — whi…

How are South Carolina counties ranked for the job tax credit for 2011, and which counties qualify for the fee-in-lieu and tax moratorium (per SC IL #11-4)?

SC Information Letter #11-4 publishes South Carolina's county rankings for the job tax credit for 2011, together with the counties that qualify for a reduced minimum investment under the fee in lieu o…

What is South Carolina's latest statewide per capita income figure used for tax incentives (per SC IL #10-12)?

$32,338. SC Information Letter #10-12 publishes the updated statewide per capita personal income figure for South Carolina — $32,338 — which the Department uses to test qualification for various South…

What are South Carolina's latest state and county per capita income figures used for tax incentives (per SC IL #10-4)?

$32,495 statewide. SC Information Letter #10-4 publishes the most recently available per capita personal income figures for South Carolina — $32,495 for the state, plus a figure for every county — whi…

How are South Carolina counties ranked for the job tax credit for 2010, and which counties qualify for the fee-in-lieu and tax moratorium (per SC IL #10-1)?

SC Information Letter #10-1 publishes South Carolina's county rankings for the job tax credit for 2010, together with the counties that qualify for a reduced minimum investment under the fee in lieu o…

What is South Carolina's latest statewide per capita income figure used for tax incentives (per SC IL #09-19)?

$32,666. SC Information Letter #09-19 publishes the updated statewide per capita personal income figure for South Carolina — $32,666 — which the Department uses to test qualification for various South…

What are South Carolina's latest state and county per capita income figures used for tax incentives (per SC IL #09-6)?

$31,884 statewide. SC Information Letter #09-6 publishes the most recently available per capita personal income figures for South Carolina — $31,884 for the state, plus a figure for every county — whi…

How are South Carolina counties ranked for the job tax credit for 2009, and which counties qualify for the fee-in-lieu and tax moratorium (per SC IL #09-1)?

What is South Carolina's latest statewide per capita income figure used for tax incentives (per SC IL #08-22)?

$31,048. SC Information Letter #08-22 publishes the updated statewide per capita personal income figure for South Carolina — $31,048 — which the Department uses to test qualification for various South…

What are South Carolina's latest state and county per capita income figures used for tax incentives (per SC IL #08-8)?

$31,013 statewide. SC Information Letter #08-8 publishes the most recently available per capita personal income figures for South Carolina — $31,013 for the state, plus a figure for every county — whi…

How are South Carolina counties ranked for the job tax credit for 2008, and which counties qualify for the fee-in-lieu and tax moratorium (per SC IL #08-1)?

SC Information Letter #08-1 publishes South Carolina's 2008 county rankings for the job tax credit, plus the counties that qualify for a reduced fee-in-lieu investment threshold and for the tax morato…

What is South Carolina's latest statewide per capita income figure used for tax incentives (per SC IL #07-18)?

$29,688. SC Information Letter #07-18 publishes the updated statewide per capita personal income figure for South Carolina — $29,688 — which the Department uses to test qualification for various South…

What are South Carolina's latest state and county per capita income figures used for tax incentives (per SC IL #07-11)?

$29,515 statewide. SC Information Letter #07-11 publishes the most recently available per capita personal income figures for South Carolina — $29,515 for the state, plus a figure for every county — wh…

How did South Carolina's annual and alternative monthly job tax credits work for small businesses under the 2007 guidance?

A qualifying business with 99 or fewer worldwide employees generally needed a monthly average increase of at least two new full-time South Carolina jobs. It could use an annual credit claimed in years…

How are South Carolina counties ranked for the job tax credit for 2007, and which counties qualify for the fee-in-lieu and tax moratorium (per SC IL #07-3)?

SC Information Letter #07-3 publishes South Carolina's 2007 county rankings for the job tax credit, plus the counties that qualify for a reduced fee-in-lieu investment threshold and for the tax morato…

Which South Carolina county classifications governed 2006 job credits, tax moratoriums, and reduced fee-in-lieu investment under RR 07-1?

The ruling published two historical 2006 job-credit ranking lists based on when a credit was first earned, designated Allendale, Marion, McCormick, and Williamsburg as moratorium counties, and identif…

How did South Carolina rank counties for the 2006 job tax credit, and did any county qualify for the reduced fee-in-lieu investment threshold?

SC Information Letter #06-1 publishes two county-ranking lists for new full-time jobs created in tax years beginning in 2006: one for credits first earned after June 18, 2002, and one for credits firs…

How did South Carolina's 2005 small-business job tax credit work for businesses with 99 or fewer employees?

For tax years beginning in 2006, many qualifying businesses with 99 or fewer employees could enter the job tax credit with a monthly average increase of at least two new full-time jobs instead of 10. …

What counted as an expansion for South Carolina job-tax-credit eligibility under RR 05-5?

An expansion could be physical growth of a qualifying facility, capital investment that required new employees, or a qualifying increase in full-time jobs. Ordinary repairs or upgrades did not count a…

Which per-capita income figures applied to South Carolina job and headquarters credit compensation tests under RR 99-11?

Taxpayers had to use the most recent state or county per-capita income data available on the last day of the tax year in which the qualifying jobs were filled. RR 99-11 supplied the figures available …

How did South Carolina Revenue Ruling 99-5 compute and claim the job tax credit?

The ruling compared the taxpayer's monthly average full-time employment with the prior year, rounded the increase down to whole jobs, applied the county's historical per-job amount, and allowed qualif…

What had to be present for a location to qualify as a corporate office facility for South Carolina job-credit and property-tax purposes?

The location needed managerial, professional, technical, and administrative personnel, and it had to perform the listed financial, personnel, legal, technical, support, and other business functions fo…

How did PLR 95-5 apply South Carolina's historical job credits and job development fee to a new multi-county industrial-park facility?

For the addressed project, 1995 was the first job-credit year because permanent staff began operating the facility then. The company qualified for a historical $1,500 annual credit per new full-time j…

Could an S corporation earn South Carolina's historical job tax credit and use the carryforward after converting to a C corporation under PLR 95-3?

Yes, for the addressed taxpayer if all statutory requirements were met. The Department treated the S corporation as 'subject to' corporate tax even when it had no ordinary corporate-level liability. I…

Did PLR 94-5 preserve job-tax credits when new employees moved from a leased plant to a permanent plant in the same industrial park?

Yes, on the stated facts. The jobs qualified for a $1,000 regular credit plus a $500 multi-county-industrial-park credit for years two through six, provided every other statutory requirement was met. …

How did South Carolina define 'full-time employee' and 'service related industry' for the new-jobs tax credit?

RR 87-5 presumed a 'full-time employee' works at least 35 hours per week (a lower number allowed if standard for the job or industry), and defined a 'service related industry' as a business that earns…