Article

Tax Rates and Imposition

S.C. Code Ann. § 12-6-510— Tax rates for individuals, estates, and trusts for taxable years after 1994
S.C. Code Ann. § 12-6-515— State individual income tax bracket reduction
S.C. Code Ann. § 12-6-520— Annual adjustments to individual state income tax brackets; inflation adjustments
S.C. Code Ann. § 12-6-530— Corporate income tax
S.C. Code Ann. § 12-6-535— Small business trust taxed at highest rate
S.C. Code Ann. § 12-6-540— Income tax rates for exempt organizations and cooperatives
S.C. Code Ann. § 12-6-545— Income tax rates for pass-through trade and business income; determination of income related to personal services
S.C. Code Ann. § 12-6-550— Corporations exempt from taxes imposed by Sections 12-6-530 and 12-6-540
S.C. Code Ann. § 12-6-555— Persons not having nexus with state other than contract for commercial printing in state not subject to state income or sales and use taxes; conditions
S.C. Code Ann. § 12-6-560— Computation of resident individual's gross, adjusted gross, and taxable income
S.C. Code Ann. § 12-6-570— Computation of nonresident individual, trust, estate, and beneficiary's gross, adjusted gross, and taxable income
S.C. Code Ann. § 12-6-580— Computation of corporation's gross and taxable income
S.C. Code Ann. § 12-6-590— Treatment of "S" corporations for tax purposes; shareholders
S.C. Code Ann. § 12-6-600— Taxation of partnerships
S.C. Code Ann. § 12-6-610— Computation of gross and taxable income of resident estate or trust
S.C. Code Ann. § 12-6-620— Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate
S.C. Code Ann. § 12-6-630— Taxation of entities not specified or excluded
S.C. Code Ann. § 12-6-640— Use of monies appropriated to Commissioners of Pilotage