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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
RR12-1Sales and Use TaxElectronically Delivered Software
RR12-2Sales and Use TaxMonthly Fixed Charges Billed by a Natural Gas Utility
RR12-3Sales Tax, Admissions Tax, ABLFundraising Events by Nonprofit Organizations

Revenue Procedures:
Advisory Opinion # Tax Type Subject
RP12-1ABLDishonored Checks to Beer and Wine Wholesalers
RP12-2ABLDishonored Checks to Liquor Wholesalers

Private Letter Rulings:
Advisory Opinion # Tax Type Subject
PLR12-1Sales and Use TaxBroadcasting Software for Radio & TV Stations & Cable TV Systems
PLR12-2Sales and Use TaxApplication Service Provider Software – Claims & Billing Services
PLR12-3Sales TaxSales Tax on Amounts Recovered through Litigation or Guarantor Payments
PLR12-4Income TaxCorporations Permitted to File a Consolidated Return

Information Letters:
Advisory Opinion # Tax Type Subject
IL12-1Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL12-2Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information – Update for Newberry County
IL12-3All TaxesInterest Rate
IL12-4All TaxesCitator of Advisory Opinions
IL12-5Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information – Update for Greenwood County
IL12-6Income TaxPer Capita income Figures for State of SC and SC Counties
IL12-7Sales and Use TaxSales Tax Holiday Dates for 2012
IL12-8All TaxesInterest Rate
IL12-9Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL12-10Coin-Operated Device License TaxCoin-Operated Devices License – Unlawful machines or Devices
IL12-11All TaxesTax Legislative Update for 2012
IL12-12All TaxesInterest Rate
IL12-13All TaxesExtended Tax Relief to Victims of Hurricane Isaac
IL12-14All TaxesCitator of Advisory Opinions
IL12-15Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL12-16Income TaxPer Capita Income Figures for State of South Carolina
IL12-17All TaxesExtended Tax Relief to Victims of Hurricane Sandy
IL12-18All TaxesPer Capita Income Figures for State of South Carolina and South Carolina Counties
IL12-19Income Tax, Property TaxJob Tax Credit - County Rankings for 2012, Fee in Lieu of Property Taxes – Reduced Investment Counties, Tax Moratorium – Qualifying Counties
IL12-20All TaxesInterest Rate
IL12-21All TaxesCitator of Advisory Opinions