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Revenue Rulings:

Advisory Opinion # Tax Type Subject
RR04-1Sales Tax on Accommodations Accommodations Furnished to Government Employees, Nonprofit Employees, and Diplomats
RR04-2All TaxesTransferor Affidavit Exemption
RR04-3All TaxesContingent Fees in State Tax Matters
RR04-4Sales TaxTelephone Calling Cards
RR04-5Sales and Use TaxCharges for Copies of Medical Records
RR04-6Miscellaneous TaxDeed Recording Fee
RR04-7Sales and Use TaxSales and Use Tax Machine Exemption
RR04-8Sales Tax, Admissions Tax, ABCFundraising Events by Nonprofit Organizations
RR04-9Sales or Use TaxFederal Government Construction Contracts
RR04-10Sales or Use TaxPersonal Watercrafts – Maximum Tax Provisions
RR04-11Bingo TaxBingo Ticket Standards
RR04-12Sales Tax on AccommodationsVacation Homes, Second Homes and Places of Abode
RR04-13Casual Excise Tax and Use TaxCollection of Casual Excise Tax and Use Tax on Sale of Motor Vehicle, Motorcycle, Boat, Motor, Airplane, Trailer, etc.
RR04-14Property TaxProperty Exemption Under Code Section 12-37-220(C)
RR04-15Sales and Use TaxCommunications - Ways or Means for the Transmission of the Voice or Messages and Other Communications

Revenue Procedures:

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

Private Letter Rulings:

Advisory Opinion # Tax Type Subject
PLR04-1Sales and Use TaxData Processing
PLR04-2Sales and Use TaxConstruction Debris Disposal Service
PLR04-3Sales and Use TaxSales Between Related Entities
PLR04-4Sales and Use TaxRental Fee for LP Gas Storage Tank
PLR04-5Sales and Use TaxMedical Device Implant
PLR04-6Property TaxPersonal Property Leased to the Federal Government

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