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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
RR05-1Sales and Use TaxFuel Surcharges by Retailers Delivering Tangible Personal Property
TRR05-2Income Tax, Property TaxFederal Income Tax Conformity and Exceptions
RR05-2Income Tax, Property TaxFederal Income Tax Conformity and Exceptions
RR05-3Sales and Use TaxAviation Gasoline
RR05-4Sales and Use TaxTrailers, Semitrailers and Pole Trailers
RR05-5Income TaxJob Tax Credit - Meaning of "Expansion"
RR05-6Sales Tax Hurricane Insurance - Additional Guest Charge
RR05-7Sales and Use Tax Motion Picture Production Company Exemption
RR05-8Deed Recording FeeDeeds to Obtain Construction Loans
RR05-9Sales and Use Tax Sales Tax Holiday - List
RR05-10Sales and Use TaxSales Tax Holiday - Q&A
RR05-11Income TaxLicense Fee Based on Capital Stock and Paid-in or Capital Surplus - Computation and Proration Questions
RR05-12Sales and Use TaxWarranty, Maintenance and Similar Service Contracts
RR05-13Sales and Use TaxSoftware and Software Maintenance Contracts
RR05-14Admissions TaxPlaces of Amusement
TRR05-15Sales and Use TaxFEMA & Red Cross Financial Assistance-Hurricane Katrina
RR05-15Sales and Use TaxFEMA & Red Cross Financial Assistance-Hurricane Katrina
RR05-16Sales and Use TaxLocal Sales & Use Tax -Remittance of the Tax by Retailers
RR05-17Income TaxJob Tax Credit - New Small Business Provisions
RR05-18Property TaxProperty Tax Exemption for Nonprofit Hospitals
RR05-19ABLSale of Alcoholic Liquors, Beer and Wine for On-Premise Consumption on New Year's Day 2006
RR05-20Property TaxReporting and Taxation of Property Owned by a Manufacturer
 Revenue Procedures:
Advisory Opinion # Tax Type Subject
RP05-1Sales and Use TaxGovernmental Wastewater Treatment Facilities
Application for Exemption or Refund
RP05-2All LawsAdministration of Advisory Opinions

Private Letter Rulings:

Advisory Opinion # Tax Type Subject
PLR05-1Sales and Use TaxRadioactive Implant Seeds
PLR05-2Sales and Use TaxCharges for Copies of Medical Records
PLR05-3Sales and Use TaxMedical Device Implant
PLR05-4Sales and Use TaxCommunication Towers and Associated Buildings
PLR05-5Sales and Use Tax Supplies Purchased for Management of Real Estate

Information Letters:
Advisory Opinion # Tax Type Subject
IL05-1 Sales and Use Tax Exemptions - Local Sales and Use Taxes Collected by Department of Revenue
IL05-2 Income Tax Tax Relief to Persons Affected by the Chlorine Leak in Graniteville
IL05-3 Income Tax, Property Tax Job Tax Credit-County Rankings for 2005, Tax Moratorium-Qualifying Counties, Fee in Lieu of Property Taxes-Reduced Investment Counties
IL05-4 All Taxes Citator of SC Advisory Opinions
IL05-5 All Taxes Advisory Opinion Index
IL05-6 All Taxes Legislative Summary Update for 2004
IL05-7 Property Tax Tax Relief to Persons Affected by the Chlorine Leak in Graniteville
IL05-8 Property Tax Consumer Price Index for Millage Calculation
IL05-9 Income Tax Interest Rate
IL05-10 All Taxes Citator of SC Advisory Opinions
IL05-11 All Taxes Advisory Opinion Index
IL05-12 Income Tax Per Capita Income Figures for the State of SC
IL05-13 Sales Tax Sale of a Motor Vehicle, Trailer, Semitrailer, and Pole Trailers to a Nonresident
IL05-14 Income Tax Per Capita Income Figures for Counties
IL05-15 Sales and Use Tax Exemptions-Local Sales and Use Taxes Collected by the DOR
IL05-16 ABL Recognized Training Programs
IL05-17 All Taxes Interest Rate
IL05-18 Sales and Use Tax Sales Tax Holiday
IL05-19 All Taxes Citator of SC Advisory Opinions
IL05-20 All Taxes Advisory Opinion Index
IL05-21 ABL Recognized Training Programs
IL05-22 Income Tax Tax Relief to Victims of Hurricane Katrina
IL05-23 Income Tax Expanded Tax Relief to Victims of Hurricane Katrina Waiver of Dyed Diesel Fuel Penalty
IL05-24 All Taxes Tax Legislative Update for 2005
IL05-25 All Taxes Interest Rate
IL05-26 All Taxes Expanded Tax Relief to Victims of Hurricane Katrina
Waiver of Dyed Diesel Fuel Penalty
IL05-27 Income Tax Per Capita Income Figures for the State of South Carolina
IL05-28 All Taxes Citator of SC Advisory Opinions
IL05-29 All Taxes Advisory Opinion Index
IL05-30 All Taxes Expanded Tax Relief to Victims of Hurricane Katrina and Rita
IL05-31 ABL Recognized Training Programs
IL05-32 All Taxes Extended Tax Relief to Victims of Hurricane Wilma
IL05-33 All Taxes Interest Rate
IL05-34 All Taxes Citator of SC Advisory Opinions
IL05-35 All Taxes Advisory Opinion Index