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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
RR03-1 Sales and Use Tax Universal Service Fund Surcharge
RR03-2 Sales and Use Tax Medicines, Prosthetic Devices and Other Medical Supplies
RR03-3 Sales and Use Tax Gifts – Multistate Transactions
RR03-4 Income Tax Nexus Creating Activities for Income Taxes
RR03-5 Sales and Use Tax Software
RR03-6 Income Tax State Tax Add-Backs

Revenue Procedures and Temporary Revenue Procedures:

Advisory Opinion # Tax Type Subject
RP03-1 All Laws Adminstered by the Department Administration of Policy, Including Advisory Opinions and Informal Advice
TRP03-2 Income Tax Medicines, Prosthetic Devices and Other Medical Supplies
RP03-2 Income Tax Tax Relief for Military Personnel Serving in the Persian Gulf Area, Afghanistan and Direct Support Areas, and the Kosovo Area
RP03-3 Sales and Use Tax Exemption Certificates – Sales by Certain Nonprofit Organizations
RP03-4 ABC Laws Penalty Guidelines for ABL Violations
RP03-5 All Taxes Certificate of Compliance Exception to a Lien Placed on Assets Transferred
RP03-6 Sales and Use Tax Exemption Certificates – Sales by Certain Nonprofit Organizations

Private Letter Rulings:
Advisory Opinion # Tax Type Subject
PLR03-1 Income Tax Allocation and Apportionment of ABC Licensee Income
PLR03-2 Sales and Use Tax DSL Internet Access
PLR03-3 Sales and Use Tax Ventilator System

Information Letters:
Advisory Opinion # Tax Type Subject
IL03-1 Income Tax Job Tax Credit – County Rankings for 2003
IL03-2 Sales and Use Tax Foreign Diplomats
IL03-3 Property Tax Consumer Price Index for Millage Calculation
IL03-4 Income and Property Tax

Corporate Tax Moratorium – Qualifying Counties, Fee in Lieu of Property Taxes – Reduced Investment Counties Act

IL03-5 Income and Property Tax Interest Rate (April 1, 2003-July 31, 2003)
IL03-6 Sales Tax Sale of a Motor Vehicle, Trailer, Semitrailer and Pole Trailer to a Nonresident
Il03-7 Sales and Use Tax Exemptions-Local Sales and Use Taxes Collected by the Department of Revenue
IL03-8 All Taxes Citator of SC Advisory Opinions
IL03-9 All Taxes Advisory Opinion Index
IL03-10 Sales and Use Tax Transportation Tax for Charleston County
IL03-11 Income Tax Per Capita Income Figures for the State of South Carolina
IL03-12 Income Tax Per Capita Income Figures for Counties
IL03-13 All Taxes Reorganized Regulations
IL03-14 All Taxes Interest Rate (July 1, 2003 – September 30, 2003)
IL03-15 All Taxes Citator of SC Advisory Opinions
IL03-16 All Taxes Advisory Opinion Index
IL03-17 Income Tax and Property Tax Bonus Depreciation
IL03-18 Income Tax Tax Relief to Power Blackout Victims
IL03-19 All Taxes Interest Rate (October 1, 2003 – December 31, 2003)
IL03-20 Income Tax Tax Legislation Update for 2003
IL03-21 All Taxes Tax Relief to Hurricane Isabel Victims
IL03-22 All Taxes Citator of SC Advisory Opinions
IL03-23 All Taxes Advisory Opinion Index
IL03-24 Income Tax Tax Relief to California Wildfire Victims
IL03-25 Sales and Use Tax Foreign Diplomats
IL03-26 Sales and Use Tax Exemptions – Local Sales and Use Taxes Collected by the Department of Revenue
IL03-27 Alcohol Beverage Licensing Recognized Training Programs
IL03-28 All Taxes Consumer Price Index for Millage Calculation
IL03-29 Income Tax Per Capita Income Figures for the State of South Carolina
IL03-30 Income Tax and Property Tax Job Tax Credit – County Rankings for 2004, Corporate Tax Moratorium – Qualifying Counties,  Fee in Lieu of Property Taxes – Reduced Investment Counties Act
IL03-31 All Taxes Citator of SC Advisory Opinions
IL03-32 All Taxes Advisory Opinion Index