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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
RR07-1Income Tax, PropertyJob Tax Credit-County Rankings for 2006
Fee in Lieu of Property Taxes-Reduced Investment Counties
Tax Moratorium-Qualifying Counties
TRR07-2Income TaxJob Tax Credit - New Small Business Provisions
RR07-2Income TaxJob Tax Credit - New Small Business Provisions
RR07-3Sales and Use TaxNexus Creating Activities for Sales and Use Taxes
TRR07-4Sales and Use TaxExemption for Unprepared Foods
RR07-4Sales and Use TaxExemption for Unprepared Foods
RR07-5Use TaxUse Tax Information for Individuals, Businesses & Nonprofits

Revenue Procedures:

Advisory Opinion # Tax Type Subject
RP07-1All TaxesFiling Requirements Where Nexus Is An Issue-Voluntary Filing Procedures

Private Letter Rulings:

Advisory Opinion # Tax Type Subject
PLR07-1Property TaxSurcharge on Short-Term Vehicle Rental Contracts
PLR07-2Sales and Use TaxHealthcare Communications Network
PLR07-3Sales and Use TaxEquipment and Services for Enhancement of Wireless Communications within Buildings
PLR07-4Sales and Use TaxSigns-Sales of Tangible Personal Property or Improvements to Realty
PLR07-5Sales and Use TaxFederal National Mortgage Association
PLR07-6Sales and Use TaxCompliance and Filing Service for Forms filed with the Securities and Exchange Commission
PLR07-7Sales and Use TaxSales of Photograph Prints via an Internet Website
 Information Letters:
Advisory Opinion # Tax Type Subject
IL07-1Sales and Use TaxExemptions-Local Sales and Use Taxes Collected by Department of Revenue
IL07-2Income TaxRefunds Claims-Economic Impact Zone Credits Effective Dates of Legislation
IL07-3Income Tax, Property TaxJob Tax Credit-County Rankings for 2007
Fee in Lieu of Property Taxes-Reduced Investment Counties
Tax Moratorium-Qualifying Counties
IL07-4Sales and Use TaxExemptions-Local Sales and Use Taxes Collected by Department of Revenue
IL07-5Sales and Use TaxRegulation Approved by the General Assembly Retail Licenses and Partnerships
IL07-6All TaxesInterest Rate
IL07-7All TaxesCitator of SC Advisory Opinions
IL07-8All TaxesAdvisory Opinion Index
IL07-9Income TaxExtended Tax relief to Persons Affected by the April 16 Storm or Virginia Tech Shooting for Tax Returns Originally Due April 17, 2007
IL07-10Income TaxExtended Tax Relief to Person Affected byt the April 16 Storm, Virginia Tech Shootings, or Intuit Problems for Tax Returns Originally Due by April 17, 2007
IL07-11Income TaxPer Capita Income Figures for State of South Carolina and Counties
IL07-12Sales and Use TaxSales Tax Holiday - 2007
IL07-13All TaxesInterest Rate
IL07-14All TaxesCitator of SC Advisory Opinions
IL07-15All TaxesAdvisory Opinion Index
IL07-16All TaxesTax Legislative Update for 2007
IL07-17All TaxesInterest Rate
IL07-18Income TaxPer Capita Income Figures for State of South Carolina
IL07-19All TaxesCitator of SC Advisory Opinions
IL07-20All TaxesAdvisory Opinion Index
IL07-21All TaxesInterest Rate
IL07-22All TaxesCitator of SC Advisory Opinions
IL07-23All TaxesAdvisory Opinion Index