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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
RR06-1Income TaxNonresident Military Servicemembers
RR06-2Use TaxUse Tax Information for Individuals, Businesses and Nonprofits
RR06-3Motor Fuel User FeeRacing Gasoline
RR06-4Use TaxCredit for Taxes Paid in Other States
TRR06-5Sales and Use TaxSales Tax Rate Reduction for Unprepared Foods
RR06-5Sales and Use TaxSales Tax Rate Reduction for Unprepared Foods
RR06-6Sales and Use Tax Barges – Maximum Tax Provisions
RR06-7State Sales and Use Tax One-Time Thanksgiving Sales Tax Holiday
RR06-8Sales and Use Tax Communications-Ways or Means for the Transmission of the Voice or Messages and Other Communications
RR06-9Sales and Use Tax Warranty, Maintenance and Similar Service Contracts
RR06-10Deed Recording FeeEasements and Right of Ways
RR06-11Deed Recording FeeConveyance of Mineral Rights
RR06-12Income TaxTax Rate Reduction on Active Trade or Business Income from a Pass Through Business
Revenue Procedures:
Advisory Opinion # Tax Type Subject
RP06-1All TaxesPayment in Immediately Available Funds
TRP06-2All TaxesDOR Internal Appeals Process and Procedure
RP06-2All TaxesDOR Internal Appeals Process and Procedure
Private Letter Rulings:
Advisory Opinion # Tax Type Subject
PLR06-1Sales and Use TaxDVD Movie Rentals Through Vending Machines
PLR06-2Sales and Use TaxEarly Termination Fee-Taxable Communication Service
PLR06-3Income TaxTextile Communities Revitalization Act
Information Letters:
Advisory Opinion # Tax Type Subject
IL06-1Income Tax, Property TaxJob Tax Credit-County Rankings for 2006
Fee in Lieu of Property Taxes-Reduced Investment Counties
Tax Moratorium-Qualifying Counties
IL06-2Property TaxConsumer Price Index for Millage Calculation
IL06-3ABL, Electric Power Tax, Property Tax, Sakes and Use Tax, Individual Income TaxRegulations Approved by the General Assembly
IL06-4All TaxesExtended Tax Relief to Victims of Hurricane Katrina
IL06-5ABLRecognized Training Programs
IL06-6All TaxesInterest Rate
IL06-7All TaxesCitator
IL06-8All TaxesAdvisory Opinion Index
IL06-9Sales and Use TaxExemptions-Local Sales & Use Taxes Collected by DOR
IL06-10Income TaxPer Capita Income Figures for the State of South Carolina
IL06-11Income TaxPer Capita Income Figures for Counties
IL06-12Deed Recording FeeSample Affidavits
IL06-13Income TaxInterest Rate
IL06-14Sales and Use TaxSales Tax Holiday - 2006
IL06-15ABL, Sales and Use TaxRegulations Approved by the General Assembly
IL06-16Sales and Use TaxExemptions-Local Sales & Use Taxes Collected by DOR
IL06-17All TaxesTax Legislation Update for 2006
IL06-18All TaxesInterest Rate
IL06-19All TaxesAdditional Postponement of Filing and Payment Deadline for Businesses and Individuals in the Gulf Coast
IL06-20Income TaxPer Capita Income Figures for the State of South Carolina
IL06-21All TaxesCitator of SC Advisory Opinion
IL06-22All TaxesAdvisory Opinion Index
IL06-23Income TaxNew Energy Conservation Tax Incentives for Individuals
IL06-24ABLRecognized Training Programs
IL06-25All TaxesInterest Rate
IL06-26All TaxesCitator of SC Advisory Opinions
IL06-27All TaxesAdvisory Opinion Index