Is same sex marriage now legal in South Carolina?

October 6, 2014

The United States Supreme Court announced today that it has declined to intervene in a few same sex marriage cases that came before it.

The supreme court’s refusal to hear the state of Virginia’s appeal of a court ruling allowing same sex marriages means Virginia must recognize same sex marriage.  Since South Carolina is in the same circuit and bound by the same rulings does this mean same sex marriage in South Carolina is now likely to be confirmed in short order.

We will have to wait for the legal scholars to weigh in on this case but it sure looks like same sex marriage has arrived in South Carolina.  And if so, does that mean South Carolina taxpayers who are in a same sex marriage may now file joint tax returns for South Carolina tax purposes.

You may recall that the South Carolina Department of Revenue promulgated procedures for same sex couples who are in federally recognized same sex marriages, and therefore able to file a joint federal tax return, to bifurcate their tax returns for state taxation purposes thereby removing the joint filing status for state purposes.  It now appears to me that this procedure is no longer constitutionally kosher.

Stay tuned!