Law & Policy- 2004

CALENDAR YEAR 2004 ×

Advisory Opinions

New & Draft Advisory Opinions

Policy Manuals

SC Codes & Regulations

Current Year Legislation

Helpful Links

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR04-1	Sales Tax on Accommodations	Accommodations Furnished to Government Employees, Nonprofit Employees, and Diplomats
RR04-2	All Taxes	Transferor Affidavit Exemption
RR04-3	All Taxes	Contingent Fees in State Tax Matters
RR04-4	Sales Tax	Telephone Calling Cards
RR04-5	Sales and Use Tax	Charges for Copies of Medical Records
RR04-6	Miscellaneous Tax	Deed Recording Fee
RR04-7	Sales and Use Tax	Sales and Use Tax Machine Exemption
RR04-8	Sales Tax, Admissions Tax, ABC	Fundraising Events by Nonprofit Organizations
RR04-9	Sales or Use Tax	Federal Government Construction Contracts
RR04-10	Sales or Use Tax	Personal Watercrafts – Maximum Tax Provisions
RR04-11	Bingo Tax	Bingo Ticket Standards
RR04-12	Sales Tax on Accommodations	Vacation Homes, Second Homes and Places of Abode
RR04-13	Casual Excise Tax and Use Tax	Collection of Casual Excise Tax and Use Tax on Sale of Motor Vehicle, Motorcycle, Boat, Motor, Airplane, Trailer, etc.
RR04-14	Property Tax	Property Exemption Under Code Section 12-37-220(C)
RR04-15	Sales and Use Tax	Communications - Ways or Means for the Transmission of the Voice or Messages and Other Communications

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP04-1	All Taxes	Department of Revenue Internal Appeals Process and Procedure
RP04-2	Motor Fuel User Fee	"Late Loads" and Other Supplier Return Adjustments
RP04-3	ABC Laws	Penalty Guidelines for ABL Violations
RP04-4	ABC Laws	Penalty Guidelines for ABL Violations
RP04-5	Property Tax	Procedure for Determining Depreciation for Electric Company Personal Property under Fee in Lieu of Property Tax Agreements
RP04-6	Corporate Income Tax and Insurance Premium Tax	Tax Moratorium - Code Section 12-6-3365

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR04-1	Sales and Use Tax	Data Processing
PLR04-2	Sales and Use Tax	Construction Debris Disposal Service
PLR04-3	Sales and Use Tax	Sales Between Related Entities
PLR04-4	Sales and Use Tax	Rental Fee for LP Gas Storage Tank
PLR04-5	Sales and Use Tax	Medical Device Implant
PLR04-6	Property Tax	Personal Property Leased to the Federal Government

Information Letters:
Advisory Opinion # Tax Type Subject
IL04-1 Income Tax Subsistence Allowance for Law Enforcement, Firefighter & Emergency Medical Service Personnel
IL04-2 Property Tax Consumer Price Index for Millage Calculation
IL04-3 Income Tax and License Fee Tax Legislative Update for 2003 – Revision
IL04-4 Bingo Electronic Bingo – Implementation of House Bill 3986
IL04-5 All Taxes Interest Rate (April 1, 2004 – June 30, 2004)
IL04-6 All Taxes Citator of SC Advisory Opinions
IL04-7 All Taxes Advisory Opinion Index
IL04-8 ABL Laws Recognized Training Programs
IL04-9 Sales and Use Tax Exemptions – Local Sales and Use Taxes Collected by the Department of Revenue
IL04-10 Sales Tax Sales Tax Holiday – 2004
IL04-11 Income Tax Per Capita Income Figures for the State of South Carolina
IL04-12 Income Tax Per Capita Income Figures for Counties
IL04-13 ABL Laws Recognized Training Programs
IL04-14 All Taxes Interest Rate (July 1, 2004 – September 30, 2004)
IL04-15 Property Tax Reorganized Property Tax Regulations
IL04-16 All Taxes Citator of SC Advisory Opinions
IL04-17 All Taxes Advisory Opinion Index
IL04-18 Income Tax Tax Relief to Tropical Storm Bonnie and Hurricane Charley Victims
IL04-19 All Taxes Interest Rate (October 1, 2004 - December 31, 2004)
IL04-20 All Taxes Tax Legislative Update for 2004
IL04-21 Income Tax Tax Relief to Hurricane Frances, Tropical Storm Bonnie, and Hurricane Charley Victims, and Tropical Storm Gaston Victims - New and Additional Relief
IL04-22 All Taxes Citator of SC Advisory Opinions
IL04-23 All Taxes Advisory Opinion Index
IL04-24 Income Tax Tax Relief to Hurricane Jeanne Victims and Other Disaster Area Tax Relief Granted During the 2004 Hurricane Season
IL04-25 Income Tax Per Capita Income Figures for the State of South Carolina
IL04-26 All Taxes Interest Rate
IL04-27 Sales and Use Tax Internet Access/Electronic Commerce Moratorium

Advisory Opinion #	Tax Type	Subject
IL04-1	Income Tax	Subsistence Allowance for Law Enforcement, Firefighter & Emergency Medical Service Personnel
IL04-2	Property Tax	Consumer Price Index for Millage Calculation
IL04-3	Income Tax and License Fee	Tax Legislative Update for 2003 – Revision
IL04-4	Bingo	Electronic Bingo – Implementation of House Bill 3986
IL04-5	All Taxes	Interest Rate (April 1, 2004 – June 30, 2004)
IL04-6	All Taxes	Citator of SC Advisory Opinions
IL04-7	All Taxes	Advisory Opinion Index
IL04-8	ABL Laws	Recognized Training Programs
IL04-9	Sales and Use Tax	Exemptions – Local Sales and Use Taxes Collected by the Department of Revenue
IL04-10	Sales Tax	Sales Tax Holiday – 2004
IL04-11	Income Tax	Per Capita Income Figures for the State of South Carolina
IL04-12	Income Tax	Per Capita Income Figures for Counties
IL04-13	ABL Laws	Recognized Training Programs
IL04-14	All Taxes	Interest Rate (July 1, 2004 – September 30, 2004)
IL04-15	Property Tax	Reorganized Property Tax Regulations
IL04-16	All Taxes	Citator of SC Advisory Opinions
IL04-17	All Taxes	Advisory Opinion Index
IL04-18	Income Tax	Tax Relief to Tropical Storm Bonnie and Hurricane Charley Victims
IL04-19	All Taxes	Interest Rate (October 1, 2004 - December 31, 2004)
IL04-20	All Taxes	Tax Legislative Update for 2004
IL04-21	Income Tax	Tax Relief to Hurricane Frances, Tropical Storm Bonnie, and Hurricane Charley Victims, and Tropical Storm Gaston Victims - New and Additional Relief
IL04-22	All Taxes	Citator of SC Advisory Opinions
IL04-23	All Taxes	Advisory Opinion Index
IL04-24	Income Tax	Tax Relief to Hurricane Jeanne Victims and Other Disaster Area Tax Relief Granted During the 2004 Hurricane Season
IL04-25	Income Tax	Per Capita Income Figures for the State of South Carolina
IL04-26	All Taxes	Interest Rate
IL04-27	Sales and Use Tax	Internet Access/Electronic Commerce Moratorium