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    Angel Investor Credit – Repeal December 31, 2025 (Income tax)

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    The purpose of this information letter is to remind taxpayers the enabling legislation for the angel investor tax credit is set to be repealed on December 31, 2025

    Most Serious Offense Distribution of SCDC Total Inmate Population as of June 30, Fiscal Years 2021-2025

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    These statistics show the offense distribution in SC prisons from 2021 to 2025

    Regulation 61-113: Groundwater Use and Reporting

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    Regulation 61-113, et seq. is promulgated pursuant to the Groundwater Use and Reporting Act, S.C. Code Ann. Sections 49-5-10 et seq. (1976 Code of Laws, as amended), and is known as the Groundwater Use and Reporting Regulation. The Department finds the standards and procedures prescribed are necessary to maintain, conserve and protect the groundwater resources of the State. Designation of capacity use areas shall be in accordance with the Groundwater Use and Reporting Act, S.C. Code Ann. Sections 49-5-60 (1976 Code of Laws, as amended)

    2025 Solar Home & Solar Share Home Program Manual

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    Santee Cooper is pleased to offer its 2025 Solar Home Program and Solar Share Program (collectively referred to as the “Programs”). The Solar Home Program provides rebates to eligible residential Customers for the installation of solar photovoltaic (PV) systems for electric generation at their homes. The Solar Share Program provides rebates to residential Customers who subscribe to the Santee Cooper sponsored community share solar farm located in Colleton, SC (“Solar Farm”). This manual outlines the details of both Programs

    2025 Accountability Report

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    South Carolina laws require that each state agency publish and submit to the Governor and the General Assembly an annual accountability report that contains the agency's or department's mission, objectives to accomplish the mission, and performance measures that show the degree to which objectives are being met

    Below Market Financing Available for Qualified Borrowers

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    The State Revolving Funds offer long-term, low-interest loans for public drinking water and wastewater facilities. This paper gives the details

    South Carolina Sales and Use Tax Manual

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    The purpose of this sales and use tax manual is to provide businesses, Department of Revenue employees and tax professionals a central summary of information concerning South Carolina’s sales and use tax law and regulations. To that end, the manual references specific authority, including the law, regulations, court cases, Attorney General Opinions, and Department advisory opinions

    Regulation 60-17: Standards for Licensing Nursing Homes

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    In South Carolina, nursing homes must be licensed by the Department of Public Health to operate. They are not permitted to admit residents or provide care until they have obtained this license. The Department ensures these regulations are followed by conducting inspections, investigations, and consultations

    The Monthly Dispatch, October 2025

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    The Veteran Student Success Center at the Citadel, the Military College of South Carolina, regularly publishes The Monthly Dispatch for students, faculty, staff, and veterans with veteran spotlights, information on veteran assistance programs, events, and more

    Retail Food Establishments : Sushi Rice Guidelines

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    Retail food establishments that prepare sushi rice must take specific measures to ensure the safety of those that consume it. Safety of sushi rice may be controlled by using one of the following methods: standard holding temperatures, time, or pH (acidification). This document is printed in Spanish

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    South Carolina State Library Digital Collections
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