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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
RR13-1All TaxesGeneral Rules for Limitations on Filing a Claim for Refund
RR13-2Sales, Use and Accommodation TaxesSales to Government Employees, Foreign Diplomats, and Other Similar Employees While on Official Business
RR13-3Sales and Use TaxMaterial Handling Systems and Material Handling Equipment
RR13-4Sales and Use TaxBad Debt Deductions by Retailers
RR13-5Sales and Use TaxDatacenter Computers, Computer Equipment, Computer Hardware and Software and Electricity

Revenue Procedures:
Advisory Opinion # Tax Type Subject
RP13-1All TaxesClaims for Refund and Correction of Errors in Tax Years Barred by Time Limitations
RP13-2ABLPenalty Guidelines for ABL Violations
RP13-3All TaxesTax Preparer Signature-Alternative Methods on Paper Returns

Private Letter Rulings:
Advisory Opinion # Tax Type Subject
PLR13-1Sales and Use TaxDisease Management Program-Communications or Data Processing
PLR13-2Sales and Use TaxHospital Communications System Rental of Tangible Personal Property or a Service
​PLR13-3​Income Tax​Apportionment of Engineering Service 
PLR13-4Admissions TaxBaseball and Softball Indoor Facility
PLR13-5ABLBeer and Wine Business Ownerships and Employment-Three Tier Laws

Information Letters:
Advisory Opinion # Tax Type Subject
IL13-1Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL13-2Income TaxFarmers and Fishermen Penalty Relief for Tax Year 2012
IL13-3Sales and Use TaxLocal Sales and Use Tax Charts – Updated for Orangeburg, Bamberg, Hampton, Lee, Marion and Richland Counties
IL13-4Sales TaxSale of Motor Vehicle, Trailer, Semitrailer and Pole Trailer to a Nonresident
IL13-5All TaxesInterest Rate
IL13-6Income Tax, Property TaxJob Tax Credit – County Rankings for 2013, Fee in Lieu of Property Taxes – Reduced Investment Counties, Tax Moratorium – Qualifying Counties
IL13-7ABLRecognized Training Programs
IL13-8Sales TaxSale of a Motor Vehicle, Trailer, Semitrailer and Pole Trailer to a Nonresident
IL13-9Sales and Use TaxCertain Injectable Medications and Injectable Biologics
IL13-10All TaxesCitator of SC Advisory Opinions
IL13-11All TaxesInterest Rate
IL13-12All TaxesCitator of SC Advisory Opinions
IL13-13Sales and Use TaxSales Tax Holiday Dates for 2013
IL13-14All TaxesInterest Rate
IL13-15All TaxesTax Legislative Update for 2013
IL13-16All TaxesCitator of SC Advisory Opinions
IL13-17AdministrativeIdentity Theft Coverage, Protection and Procedures-New Laws
IL13-18All TaxesInterest Rate
IL13-19Income Tax and Property TaxJob Tax Credit-County Rankings for 2014, Fee in Lieu of Property Taxes-Reduced Investment Counties, Tax Moratorium-Qualifying Counties
IL13-20Income TaxPer Capital Income Figures for State of SC and SC Counties
IL13-21All TaxesCitator of SC Advisory Opinions