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South Carolina Department of Revenue
Policy Division

P.O. Box 125
Columbia, SC 29214

 

Revenue Rulings:  ​

Advisory Opinion # Tax Type Subject
RR16-1Motor Fuel User FeeCompressed Natural Gas, Liquefied Natural Gas, and Liquefied Propane Gas Conversion to Gallon Equivalents
RR16-2Income Tax under Chapters 6 and 13 of Title 12Interest Exempt from South Carolina Income Tax
RR16-3Coin Operated Devices Licensing RequirementElectronic Table Top Ordering and Bill Payment Devices Used by Restaurants
RR16-4​Coin-OperatedCoin-Operated Devices​
RR16-5​Sales and Use TaxStreaming of Television Programs, Movies, Music, Etc.
RR16-6​Use TaxUse Tax Information for Individuals, Businesses and Nonprofits
RR16-7​Income TaxUse of Net Operating Losses Following a Change in Ownership
RR16-8​Sales and Use TaxExemptions for Sales of Seeds and Plants to Grow Food
RR16-9​Sales and Use TaxPurchases by Individuals 85 Years of Age and Older
RR16-10​Sales and Use TaxVacation Rentals of Residences, Vacation Homes, and Places of Abode for 15 Days on Accommodations or More a Year
RR16-11​Income TaxNexus Creating Activities for Income Taxes
RR16-12​Property TaxManufacturer’s Property – Return, Assessments and Payment of Taxes
Revenue Procedures:
Advisory Opinion # Tax Type Subject
RP16-1​Income TaxC-Corporations-Reporting Federal Income Tax Adjustments Made by the Internal Revenue Service
Private Letter Rulings:
Advisory Opinion # Tax Type Subject
PLR16-1Sales and UseWebsite Shopping Membership Fee – Free Trial Membership or Annual Membership
Information Letters:
Advisory Opinion # Tax Type Subject
IL16-1All TaxesInterest Rate
IL16-2All TaxesCitator 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
IL16-6Sales and Use Tax​Sales Tax​ Holiday Dates for 2016
IL16-7All Taxes​Interest Rate for Under/Overpayments-September 1985 – September 2016
IL16-8All Taxes​Citator of SC Advisory Opinions
I​L1​6-9​​All Taxes ​​Interest Rate for Under/Overpayments- September 1985- December 2016
​​​I​L1​6-10​​​All Taxes​​Citator of SC Advisory Opinions
​​​I​L1​6-11​​​Al​l TaxesTax Legislative Update for 2016​
​​​I​L1​6-12​​​Al​l Taxes​Tax Relief for Persons and Businesses Affected by Hurricane Matthew​
​​​I​L1​6-13​​​Al​l TaxesEmergency Related Infrastructure Work by an Out-of-State Business or Employee in SC ​Due to Hurricane Matthew ​
​​​I​L1​6-14​​​Sales and Use TaxesLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information​
​​​I​L1​6-15​​​Income TaxSouth Carolina Withholding Tax Tables – Annual Updates
I​L1​6-16​​All Taxes ​​Interest Rate for Under/Overpayments- September 1985- March 2017
I​L1​6-17​​Income Tax​​Per Capita Income Figures for South Carolina and South Carolina Counties
I​L1​6-18​​Income Tax and Property TaxJob Tax Credit - County Rankings for 2017
Fee in Lieu of Property Taxes – Reduced Investment Counties
 Tax Moratorium – Qualifying Counties