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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
RR11-1Sales and Use TaxWarranty and Maintenance Contracts
RR11-2Sales and Use TaxSoftware and Software Maintenance Contracts
RR11-3Sales and Use TaxMedicines, Prosthetic Devices, Diabetic Supplies and Other Medical Supplies

Revenue Procedures:
Advisory Opinion # Tax Type Subject
RP11-1All TaxesTax Practice before the SC Department of Revenue, Ethical Responsibilities and Sanctions for Practitioners

Private Letter Rulings:
Advisory Opinion # Tax Type Subject
PLR11-1License FeeWaterworks Utility Located in a Federal Enclave
PLR11-2Sales and Use Tax, Admissions TaxCountry Club Service Fee
PLR11-3Electric Power TaxBuy All, Sell All Arrangement for the Sale of Electric Power
PLR11-4Sales TaxLayaway Sales, Layaway Fees and Partial Payments
PLR11-5Sales and Use TaxLoyalty Points Program - Cellular Telephone Provider
PLR11-6Income TaxAvailability of Biomass Energy Credits to Limited Liability Company

Information Letters:
Advisory Opinion #Tax TypeSubject
IL11-1Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL11-2Alcoholic Beverage LicensingTemporary Beer & Wine Permits for Special Events-Revisions Effective January 27, 2011
IL11-3All TaxesInterest Rate
IL11-4Income Tax and Property TaxCitator of Advisory Opinions
IL11-5All TaxesCitator of SC Advisory Opinions
IL11-6Income TaxTax Assistance - North Carolina Severe Storm, Tornado, and Flood Victims
IL11-7All TaxesTax Assistance-Severe Storm, Tornado, and Flood Victims in Alabama, Arkansas, Georgia, Mississippi, North Carolina, Oklahoma and Tennessee
IL11-8All TaxesPer Capita Income Figures for State of South Carolina and South Carolina Counties
IL11-9Cigarette and Tobacco Tax LawsRemittance of Cigarette and Tobacco Taxes by "Delivery Sellers" under the Federal "Prevent All cigarette Trafficking Act" and South Carolina Cigarette and Tobacco Tax Laws
IL11-10All TaxesInterest Rate
IL11-11Sales and Use TaxSales Tax Holiday Dates for 2011
IL11-12All TaxesCitator of SC Advisory Opinions
IL11-13All TaxesTax Legislative Update for 2011
IL11-14All TaxesInterest Rate
IL11-15All TaxesTax Assistance - Hurricane Irene Victims
IL11-16All TaxesCitator of SC Advisory Opinions
IL11-17All TaxesPer Capita Income Figures for State of South Carolina
IL11-18Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL11-19Sales and Use Tax, Sales Tax on Accommodations Job Tax Credit - County Rankings for 2012, Fee in Lieu of Property Taxes – Reduced Investment Counties, Tax Moratorium – Qualifying Counties
IL11-20All TaxesInterest Rate
IL11-21All TaxesCitator