State General Fund Reports and Forecasts
General Fund Revenues and Forecasts by the Board of Economic Advisors
Expenditure and Budget Reports
Historical Analyses
Agency Carryforward and Lapsed Funds
(12/25)
Aid to Subdivisions
(12/25)
Appropriations
(12/25)
Expenditures
(02/26)
Lottery
(12/25)
Public Education
(12/25)
Reserve Funds
(12/25)
General Fund Revenues
(01/26)
Scholarships
(12/25)
Spending Limit
(12/25)
State Employees Salaries, Benefits, and FTEs
(02/26)
Property Tax Reimbursements
(01/26)
Bond Authorization
(12/25)
Taxation Reports and Analyses
Individual Income Tax
South Carolina Individual Income Tax: Basic Statistics, Tax Structure, and Comparisons - 2023
Published September 2023
Individual Income Tax - S. 1087 Senate Finance Committee 3.3.22
Presentation
Active Trade or Business History 2006-2021
Historical Data Table
Impact of specialty tax rate on pass-through businesses (Section 12-6-545)
Estimated Impact of H. 3368 (Income Tax Conformity) assuming H. 4216 is enacted (3.11.26)
Published March 11, 2026
Impact of H. 3368 (income tax conformity) assuming H. 4216 is enacted.
Estimated Impact of Federal Income Tax Provisions - 2025
Published December 11, 2025
Income Tax Impact of H.R.1 of 2025, the "One Big Beautiful Bill Act" (OBBBA)
Estimated Impact of Federal Tax Laws
Published May 4, 2018
Income Tax Impact of the federal "Tax Cuts and Jobs Act" of 2007 and "Bipartisan Budget Act" of 2018
Sales Tax
Sales and Use Tax Exemptions Report
Released September 2026
Estimated impact of exemptions from sales and use tax
Sales and Use Tax Exemption Report (Data File)
Download Excel File for Data Analysis
E-Commerce Estimates
Updated Oct. 10, 2018
After South Dakota v. Wayfair
Maximum Sales Tax Cap on Motor Vehicles
FY 2018-19. Published Dec. 6, 2017
Revenue Estimates from Changes in Infrastructure Maintenance Fee Caps, Rates and Exemptions
Other Analyses
Employer Contribution Trends - 2026
Trends in state government employer contributions
Related RFA Resources
For General Questions
Fiscal Analysis
Division