Law & Policy- 2005

CALENDAR YEAR 2005 ×

Advisory Opinions

New & Draft Advisory Opinions

Policy Manuals

SC Codes & Regulations

Current Year Legislation

Helpful Links

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR05-1	Sales and Use Tax	Fuel Surcharges by Retailers Delivering Tangible Personal Property
TRR05-2	Income Tax, Property Tax	Federal Income Tax Conformity and Exceptions
RR05-2	Income Tax, Property Tax	Federal Income Tax Conformity and Exceptions
RR05-3	Sales and Use Tax	Aviation Gasoline
RR05-4	Sales and Use Tax	Trailers, Semitrailers and Pole Trailers
RR05-5	Income Tax	Job Tax Credit - Meaning of "Expansion"
RR05-6	Sales Tax	Hurricane Insurance - Additional Guest Charge
RR05-7	Sales and Use Tax	Motion Picture Production Company Exemption
RR05-8	Deed Recording Fee	Deeds to Obtain Construction Loans
RR05-9	Sales and Use Tax	Sales Tax Holiday - List
RR05-10	Sales and Use Tax	Sales Tax Holiday - Q&A
RR05-11	Income Tax	License Fee Based on Capital Stock and Paid-in or Capital Surplus - Computation and Proration Questions
RR05-12	Sales and Use Tax	Warranty, Maintenance and Similar Service Contracts
RR05-13	Sales and Use Tax	Software and Software Maintenance Contracts
RR05-14	Admissions Tax	Places of Amusement
TRR05-15	Sales and Use Tax	FEMA & Red Cross Financial Assistance-Hurricane Katrina
RR05-15	Sales and Use Tax	FEMA & Red Cross Financial Assistance-Hurricane Katrina
RR05-16	Sales and Use Tax	Local Sales & Use Tax -Remittance of the Tax by Retailers
RR05-17	Income Tax	Job Tax Credit - New Small Business Provisions
RR05-18	Property Tax	Property Tax Exemption for Nonprofit Hospitals
RR05-19	ABL	Sale of Alcoholic Liquors, Beer and Wine for On-Premise Consumption on New Year's Day 2006
RR05-20	Property Tax	Reporting and Taxation of Property Owned by a Manufacturer

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP05-1	Sales and Use Tax	Governmental Wastewater Treatment Facilities Application for Exemption or Refund
RP05-2	All Laws	Administration of Advisory Opinions

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR05-1	Sales and Use Tax	Radioactive Implant Seeds
PLR05-2	Sales and Use Tax	Charges for Copies of Medical Records
PLR05-3	Sales and Use Tax	Medical Device Implant
PLR05-4	Sales and Use Tax	Communication Towers and Associated Buildings
PLR05-5	Sales 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

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