Tax Law Insights

The South Carolina Department of Revenue (formerly the South Carolina Tax Commission) is the state's tax agency. Established as the Tax Commission in 1915, SCDOR came into existence in 1993, in connection with a state restructuring act.

SCDOR is organized centrally, with its headquarters in Columbia, and regional "Service Centers" and local field offices throughout the state. All state tax returns are filed and processed by SCDOR in Columbia.

SCDOR is led by a Director, Rick Reames, and an Executive Management Team consisting of Mont Alexander (Deputy Director of Field Operations); Meredith Cleland (Deputy Director of Government and Communications Services Division); Joe Dusenbury and Milton Kimpson (each, General Counsel); Sherrie McTeer (Deputy Director of Taxpayer and Business Services); and Kim Tudor (Internal Audit Director).

The Columbia headquarters for SCDOR is staffed with statewide support, oriented into specific tax and functional areas, such as "Admissions Tax", "Bingo", "Liquor by the Drink", "Manufacturing", "Transportation", "Utilities", etc. Policy, governmental affairs, administration, "cyber security", and other agency key functions are all located in Columbia.

Regional and local offices for SCDOR contain both audit (examination) and collection field representatives. There are presently six (6) SCDOR regional Service Centers in South Carolina (Columbia, Charleston, Florence, Greenville, Myrtle Beach, and Rock Hill), each headed by a Regional Manager. SCDOR also has 10 other "Satellite" offices in the state. Within each region, there are both audit and collection supervisors, oriented by office, with auditors (examination) and Revenue Officers (collection) assigned to each office and under each supervisor.