Law & Policy- 2006

CALENDAR YEAR 2006 ×

Advisory Opinions

New & Draft Advisory Opinions

Policy Manuals

SC Codes & Regulations

Current Year Legislation

Helpful Links

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR06-1	Income Tax	Nonresident Military Servicemembers
RR06-2	Use Tax	Use Tax Information for Individuals, Businesses and Nonprofits
RR06-3	Motor Fuel User Fee	Racing Gasoline
RR06-4	Use Tax	Credit for Taxes Paid in Other States
TRR06-5	Sales and Use Tax	Sales Tax Rate Reduction for Unprepared Foods
RR06-5	Sales and Use Tax	Sales Tax Rate Reduction for Unprepared Foods
RR06-6	Sales and Use Tax	Barges – Maximum Tax Provisions
RR06-7	State Sales and Use Tax	One-Time Thanksgiving Sales Tax Holiday
RR06-8	Sales and Use Tax	Communications-Ways or Means for the Transmission of the Voice or Messages and Other Communications
RR06-9	Sales and Use Tax	Warranty, Maintenance and Similar Service Contracts
RR06-10	Deed Recording Fee	Easements and Right of Ways
RR06-11	Deed Recording Fee	Conveyance of Mineral Rights
RR06-12	Income Tax	Tax Rate Reduction on Active Trade or Business Income from a Pass Through Business

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP06-1	All Taxes	Payment in Immediately Available Funds
TRP06-2	All Taxes	DOR Internal Appeals Process and Procedure
RP06-2	All Taxes	DOR Internal Appeals Process and Procedure

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR06-1	Sales and Use Tax	DVD Movie Rentals Through Vending Machines
PLR06-2	Sales and Use Tax	Early Termination Fee-Taxable Communication Service
PLR06-3	Income Tax	Textile Communities Revitalization Act

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL06-1	Income Tax, Property Tax	Job Tax Credit-County Rankings for 2006 Fee in Lieu of Property Taxes-Reduced Investment Counties Tax Moratorium-Qualifying Counties
IL06-2	Property Tax	Consumer Price Index for Millage Calculation
IL06-3	ABL, Electric Power Tax, Property Tax, Sakes and Use Tax, Individual Income Tax	Regulations Approved by the General Assembly
IL06-4	All Taxes	Extended Tax Relief to Victims of Hurricane Katrina
IL06-5	ABL	Recognized Training Programs
IL06-6	All Taxes	Interest Rate
IL06-7	All Taxes	Citator
IL06-8	All Taxes	Advisory Opinion Index
IL06-9	Sales and Use Tax	Exemptions-Local Sales & Use Taxes Collected by DOR
IL06-10	Income Tax	Per Capita Income Figures for the State of South Carolina
IL06-11	Income Tax	Per Capita Income Figures for Counties
IL06-12	Deed Recording Fee	Sample Affidavits
IL06-13	Income Tax	Interest Rate
IL06-14	Sales and Use Tax	Sales Tax Holiday - 2006
IL06-15	ABL, Sales and Use Tax	Regulations Approved by the General Assembly
IL06-16	Sales and Use Tax	Exemptions-Local Sales & Use Taxes Collected by DOR
IL06-17	All Taxes	Tax Legislation Update for 2006
IL06-18	All Taxes	Interest Rate
IL06-19	All Taxes	Additional Postponement of Filing and Payment Deadline for Businesses and Individuals in the Gulf Coast
IL06-20	Income Tax	Per Capita Income Figures for the State of South Carolina
IL06-21	All Taxes	Citator of SC Advisory Opinion
IL06-22	All Taxes	Advisory Opinion Index
IL06-23	Income Tax	New Energy Conservation Tax Incentives for Individuals
IL06-24	ABL	Recognized Training Programs
IL06-25	All Taxes	Interest Rate
IL06-26	All Taxes	Citator of SC Advisory Opinions
IL06-27	All Taxes	Advisory Opinion Index