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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
RR08-1Income TaxNexus
RR08-2Income TaxTax Rate Reduction on Active Trade or Business Income from a Pass Through Business
RR08-3Sales and Use TaxResearch and Development Machines
RR08-4Sales and Use TaxFederal Coupons for Television Converter Boxes
RR08-5Sales and Use TaxPurchases by Individuals 85 Years of Age and Older
RR08-6Use Tax Use Tax Information for Individuals, Businesses and Nonprofits
RR08-7Sales Tax Sales of Boats, Motors, and Boat Trailers
RR08-8Casual Excise TaxCollection of Casual Excise Tax and Use Tax on Sale of a Motor Vehicle, Motorcycle, Boat, Motor, Airplane, Trailer, etc.
RR08-9Sales or Use TaxSales of Horse Trailers and Stock Trailers
RR08-10Sales or Use TaxSales of Fire Trucks and Fire Fighting Equipment
RR08-11Sales and Use TaxWithdrawals from Inventory for Use in South Carolina and Outside of South Carolina
RR08-12Sales and Use TaxMotion Picture Production Company Exemption
RR08-13Sales and Use TaxSecond Amendment Sales Tax Holiday

Revenue Procedures:
Advisory Opinion # Tax Type Subject
RP08-1Income TaxTransfer, Devise, or Distribution of a Conservation Credit Under Code Section 12-6-3515
RP08-2Sales and Use Tax Resale Certificate
RP08-3Income TaxTax Relief for Military Personnel Serving in Areas Classified as Combat Zones by the United States
RP08-4All TaxesTaxpayers' Rights Advocate
RP08-5WithholdingFiling of W-2's and 1099's
RP08-6All TaxesPenalty Waiver

Private Letter Rulings:
Advisory Opinion # Tax Type Subject
PLR08-1Sales and Use TaxCharges for Gas Cylinders Provided to a Manufacturer
PLR08-2Sales and Use TaxAutomobile Leaes and Vehicle Maintenance Contracts
PLR08-3Sales and Use TaxProduction of Genetically Enhanced Tree Seedlings for Sale

Information Letters:
Advisory Opinion # Tax Type Subject
IL08-1All TaxesJob Tax Credit - County rankings for 2008, Fee in Lieu of Property Taxes - Reduced Investment Counties, Tax Moratorium - Qualifying Counties
IL08-2Sales TaxAlternative Fuel Vehicles & Conversion Equipment - Sales Tax Rebate
IL08-3Property Sales and Use TaxRegulations Approved by the General Assembly
IL08-4All TaxesInterest Rate
IL08-5All TaxesCitator of SC Advisory Opinions
IL08-6All TaxesAdvisory Opinion Index
IL08-7Income TaxFederal Economic Stimulus Payment
IL08-8Income TaxPer Capita Income Figures for State of South Carolina and Counties
IL08-9All TaxesInterest Rate
IL08-10Sales and Use TaxRegulations Approved by the General Assembly
IL08-11Sales and Use TaxSales Tax Holiday - 2008
IL08-12All TaxesTax Legislative Update for 2007-Supreme Court Opinion
IL08-13Sales TaxAlternative Fuel Vehicles and Conversion Equipment Sales Tax Rebate Eliminated
IL08-14All TaxesCitator of SC Advisory Opinions
IL08-15All TaxesAdvisory Opinion Index
IL08-16Sales and Use TaxRegulation Approved by the General Assembly
IL08-17All TaxesTax Legislative Update for 2008
IL08-18All TaxesInterest Rate
IL08-19Sales and Use TaxExemption-Local Sales and Use Taxes Collected by the Department of Revenue
IL08-20All TaxesExtended Tax Relief to Victims of Hurricanes Gustav and Ike
IL08-21ABLRecognized Training Programs
IL08-22Income TaxPer Capita Income Figures for State of South Carolina
IL08-23All TaxesCitator of SC Advisory Opinions
IL08-24All TaxesAdvisory Opinion Index
IL08-25All TaxesInterest Rate
IL08-26Sales and Use TaxLocal Sales and Use Tax Chart and Exemption Information
IL08-27All TaxesExtensions for Partnerships, Estates, and Trusts
IL08-28All TaxesCitator of SC Advisory Opinions
IL08-29All TaxesAdvisory Opinion Index