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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
RR09-1Sales and Use TaxFederal Government Credit Card
RR09-2Sales TaxAccommodations Furnished to Government Employees, Foreign Diplomats, and Nonprofit Organization Employees
RR09-3Income TaxCollege Tuition Tax Credit
RR09-4All TaxesInternal Revenue Code Section 338(h)(10) Election
RR09-5Sales and Use TaxRental of Portable Toilets
RR09-6Sales and Use Tax Late Fees Charged by Utilities
RR09-7Sales and Use Tax Rentals to Transients at Residential Retirement Communities
RR09-8Sales and Use Tax Sales by Nonprofit Organization-Loss of Exemption Because Benefit Inures to an Individual
RR09-9Sales and Use Tax Local Sales & Use Taxes and Catawba Tribal Sales and Use Taxes
RR09-10Income TaxState Tax Add-Backs
RR09-11Sales and Use TaxFederal "Car Assistance Rebate System"
RR09-12Admissions TaxTournament Participation Entry Fees
RR09-13Income TaxWithholding on Sales of Real and Associated Tangible Personal Property by Nonresidents
RR09-14Sales and Use TaxSecond Amendment Sales Tax Holiday for 2009
RR09-15Income Tax and License FeePhase-In of Single Sales Factor Apportionment Method
RR09-16Income Tax and Withholding TaxCertain Nontaxable National Guard or Reserve Pay and Withholding for South Carolina Income Tax Purposes
RR09-17Use TaxTemporary Storage - Exclusion from the Use Tax

Revenue Procedures:
Advisory Opinion # Tax Type Subject
RP09-1Income TaxApplying for an Alternative Allocation/Apportionment Method
RP09-2Income TaxVoluntary Disclosure of Nexus
RP09-3All TaxesAdministration of Advisory Opinions

Private Letter Rulings:
Advisory Opinion #Tax TypeSubject
PLR09-1Sales and Use TaxResidential Water Heater Repair Program
PLR09-2Admissions TaxHomeowners' Association Membership Assessment

Information Letters:
Advisory Opinion #Tax TypeSubject
IL09-1Income Tax, Property TaxJob Tax Credit - County rankings for 2009, Fee in Lieu of Property Taxes - Reduced Investment Counties, Tax Moratorium - Qualifying Counties
IL09-2Sales and Use TaxLocal Sales and Use Tax Chart and Exemption Information
IL09-3All TaxesInterest Rate
IL09-4All TaxesCitator of SC Advisory Opinions
IL09-5All TaxesAdvisory Opinion Index
IL09-6All TaxesPer Capita Income Figures for State of South Carolina and South Carolina Counties
IL09-7All TaxesInterest Rate
IL09-8Sales and Use TaxLocal Sales & Use Tax Charts, Catawba Tribal Sales & Use Tax Chart and Exemption Information
IL09-9Sales and Use TaxSales Tax Holiday Dates for 2009
IL09-10Sales and Use TaxEnergy Star Sales Tax Holiday Eliminated
IL09-11Deed Recording Fee, Sales and Use TaxRegulations Approved by the General Assembly
IL09-12All TaxesCitator of SC Advisory Opinions
IL09-13All TaxesAdvisory Opinion Index
IL09-14All TaxesTax Legislation Update for 2009
IL09-15All TaxesInterest Rate
IL09-16Sales and Use TaxSolar Energy and Small Hydropower Systems Credit
IL09-17All TaxesCitator of SC Advisory Opinions
IL09-18All TaxesAdvisory Opinion Index
IL09-19Income TaxPer Capita Income Figures for State of South Carolina
IL09-20Income Tax, Sales/Use TaxTax Legislative Update for 2009 - Subsequent Legislation
IL09-21Income Tax,Withholding Tax, and Personal Property TaxFederal Military Spouses Residency Relief Act
IL09-22All TaxesInterest Rate
IL09-23Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL09-24All TaxesCitator of SC Advisory Opinions
IL09-25All TaxesAdvisory Opinion Index