Law & Policy- 2016

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CALENDAR YEAR 2016 ×

Advisory Opinions

New & Draft Advisory Opinions

SC Codes & Regulations

Current Year Legislation

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR16-1	Motor Fuel User Fee	Compressed Natural Gas, Liquefied Natural Gas, and Liquefied Propane Gas Conversion to Gallon Equivalents
RR16-2	Income Tax under Chapters 6 and 13 of Title 12	Interest Exempt from South Carolina Income Tax
RR16-3	Coin Operated Devices Licensing Requirement	Electronic Table Top Ordering and Bill Payment Devices Used by Restaurants
RR16-4	Coin-Operated	Coin-Operated Devices
RR16-5	Sales and Use Tax	Streaming of Television Programs, Movies, Music, Etc.
RR16-6	Use Tax	Use Tax Information for Individuals, Businesses and Nonprofits
RR16-7	Income Tax	Use of Net Operating Losses Following a Change in Ownership
RR16-8	Sales and Use Tax	Exemptions for Sales of Seeds and Plants to Grow Food
RR16-9	Sales and Use Tax	Purchases by Individuals 85 Years of Age and Older
RR16-10	Sales and Use Tax	Vacation Rentals of Residences, Vacation Homes, and Places of Abode for 15 Days on Accommodations or More a Year
RR16-11	Income Tax	Nexus Creating Activities for Income Taxes
RR16-12	Property Tax	Manufacturer’s Property – Return, Assessments and Payment of Taxes

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP16-1	Income Tax	C-Corporations-Reporting Federal Income Tax Adjustments Made by the Internal Revenue Service

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR16-1	Sales and Use	Website Shopping Membership Fee – Free Trial Membership or Annual Membership

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL16-1	All Taxes	Interest Rate
IL16-2	All Taxes	Citator of South Carolina Advisory Opinions from 1987 – March 2016
IL16-3	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL16-4	All Taxes	Interest Rate
IL16-5	All Taxes	Citator of SC Advisory Opinions
IL16-6	Sales and Use Tax	Sales Tax Holiday Dates for 2016
IL16-7	All Taxes	Interest Rate for Under/Overpayments-September 1985 – September 2016
IL16-8	All Taxes	Citator of SC Advisory Opinions
IL16-9	All Taxes	Interest Rate for Under/Overpayments- September 1985- December 2016
IL16-10	All Taxes	Citator of SC Advisory Opinions
IL16-11	All Taxes	Tax Legislative Update for 2016
IL16-12	All Taxes	Tax Relief for Persons and Businesses Affected by Hurricane Matthew
IL16-13	All Taxes	Emergency Related Infrastructure Work by an Out-of-State Business or Employee in SC Due to Hurricane Matthew
IL16-14	Sales and Use Taxes	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL16-15	Income Tax	South Carolina Withholding Tax Tables – Annual Updates
IL16-16	All Taxes	Interest Rate for Under/Overpayments- September 1985- March 2017
IL16-17	Income Tax	Per Capita Income Figures for South Carolina and South Carolina Counties
IL16-18	Income Tax and Property Tax	Job Tax Credit - County Rankings for 2017 Fee in Lieu of Property Taxes – Reduced Investment Counties Tax Moratorium – Qualifying Counties