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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
RR10-1Sales Tax, Admissions Tax, ABC, and Liquor by the Drink TaxFundraising Events by Nonprofit Organizations
RR10-2Sales and Use TaxMedicines, Prosthetic Devices, Diabetic Supplies and Other Medical Supplies
RR10-3ABLReplacement of Beer or Wine after Delivery by a Licensed Wholesaler
TRR10-4Sales Tax Energy Star Appliance Rebate Program
RR10-4Sales Tax Energy Star Appliance Rebate Program
TRR10-5Income Tax Federal Military Spouses Residency Relief Act
RR10-5Income Tax Federal Military Spouses Residency Relief Act
RR10-6Sales and Use Tax Low Speed Vehicles
RR10-7Sales and Use Tax Sales Tax Holiday - List
RR10-8Sales and Use Tax Sales Tax Holiday – Questions and Answers
RR10-9Sales and Use Tax Second Amendment Sales Tax Holiday for 2010
RR10-10Sales and Use Tax and Electric Power Tax Net Metering Plans in which the Customer Retains Ownership of Electricity as Represented by Excess Renewable Energy

Private Letter Rulings:

Advisory Opinion #Tax TypeSubject
PLR10-1Sales and Use TaxHousekeeping and Similar Service Charges to Property Owner
PLR10-2Sales and Use TaxOnline Subscription Services

Information Letters:
Advisory Opinion #Tax TypeSubject
IL10-1Income Tax, Property TaxJob Tax Credit - County rankings for 2010, Fee in Lieu of Property Taxes - Reduced Investment Counties, Tax Moratorium - Qualifying Counties
IL10-2All TaxesInterest Rate
IL10-3All TaxesCitator of SC Advisory Opinions
IL10-4Income TaxPer Capita Income Figures for State of South Carolina and South Carolina Counties
IL10-5All TaxesInterest Rate
IL10-6Sales TaxSales Tax Holiday Dates for 2010
IL10-7All TaxesCitator of SC Advisory Opinions
IL10-8All TaxesInterest Rate
IL10-9All TaxesTax Legislative Update for 2010
IL10-10ABLRecognized Training Programs
IL10-11All TaxesCitator of SC Advisory Opinions
IL10-12All TaxesPer Capita Income Figures for State of South Carolina
IL10-13ABLTemporary Beer and Wine Permits for Special Events - New Requirements Effective 2011
IL10-14All TaxesInterest Rate
IL10-15All TaxesCitator of SC Advisory Opinions