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South Carolina: Tax Relief for Hurricane Isaac Victims

  • Oct 8, 2012 | Gail Cole

The South Carolina Department of Revenue has announced tax relief for South Carolina taxpayers who were affected by Hurricane Isaac in Louisiana and Mississippi.

The Internal Revenue Service has created tax relief for individuals and businesses affected by Hurricane Isaac in parts of Louisiana and Mississippi (Information Release 2012-70). Victims now have an extended tax filing and payment deadline of January 11, 2013.

Affected Louisiana parishes are: Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Orleans, Plaquemines, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Washington, and West Feliciana.

Affected Mississippi counties are: Adams, Amite, Clarke, Forrest, George, Hancock, Harrison, Hinds, Jackson, Lincoln, Marion, Pearl River, Pike, Stone, Walthall, Warren, and Wilkinson, a federal disaster area.

In recognition of the fact that there are South Carolina taxpayers with links to these affected areas, the South Carolina Department of Revenue will "grant the same relief period granted by the Internal Revenue Service."

South Carolina Information Letter #12-13,  dated October 3, 2012, reads that tax relief is available for:

  • "individuals and businesses located in these areas,
  • taxpayers who have businesses in South Carolina with offices in these areas whose operations have been affected by the hurricane,
  • those whose tax records are located in these areas,
  • those whose returns are prepared by tax professionals in these areas,
  • and relief workers."

Furthermore, if in the future the Internal Revenue Service "grants relief to other areas affected by the hurricane or grants an additional relief period, then the Department [of Revenue, South Carolina] will grant the same relief and period."

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.