SC Revenue Ruling #05-4 - South Carolina Department of Revenue 2026

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by filling in the 'Name of Purchaser' and their 'Social Security/Federal Employer Identification Number'. Ensure accuracy as this information is crucial for identification purposes.
  3. Next, provide the 'Purchaser's Address', including street, city, state, and zip code. This helps establish residency for tax purposes.
  4. Fill in the 'Name of Seller' and their address details. Include the seller's retail license number to validate the transaction.
  5. Indicate the 'Date of Sale' clearly, followed by a detailed description of the vehicle including make, model, year, and Vehicle Identification Number (VIN).
  6. Complete the financial sections: 'Sales Price', 'Amount of Sales Tax Paid', and any applicable trade-in allowances. Ensure that all amounts are accurate to avoid issues later.
  7. Finally, sign and date the affidavit before a notary public to finalize your document. Retain a copy for your records and provide one to the seller.

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Your refund is mailed with a check to the address listed on your Income Tax return. Once you receive your check in the mail, you must deposit the check into your bank account or cash it using a check-cashing service. Refunds from most error-free return​s will be processed in up to 8 weeks.
The Department of Revenue is a department of the South Carolina state government responsible for the administration of 32 different state taxes in South Carolina. The Department is responsible for licensing and taxing all manufacturers, wholesalers and retailers of alcoholic liquors.
In June 2022, SC state lawmakers approved a state tax rebate for elig​ible taxpayers who filed a 2021 state Individual Income Tax return. Rebates were issued by December 31, 2022 for the first round of rebates - and again in March 2023. Have a question about the rebate?
This revenue ruling addresses some of the issues that may arise when South Carolina requires or a taxpayer requests an alternative allocation or apportionment method, including combined unitary reporting.
The IRS limits the number of direct deposit refunds to the same bank account or on the same pre-paid debit card. Because your request exceeded our direct deposit limits, were sending you a paper check instead.

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Common reasons the SCDOR may send you a notice: You have a balance due. You are due a larger or smaller refund. We have a question about your return or need additional information or documents.
Wages: The SCDOR may issue a levy against 25% of the gross wages of an individual due to an unpaid assessment or tax liens due to the SCDOR. This can be due to a state tax debt or a debt owed to an outside agency (such as past due hospital or state ethics commission penalty) that is being collected by the SCDOR.

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