Law & Policy- 2013

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CALENDAR YEAR 2013 ×

Advisory Opinions

New & Draft Advisory Opinions

SC Codes & Regulations

Current Year Legislation

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR13-1	All Taxes	General Rules for Limitations on Filing a Claim for Refund
RR13-2	Sales, Use and Accommodation Taxes	Sales to Government Employees, Foreign Diplomats, and Other Similar Employees While on Official Business
RR13-3	Sales and Use Tax	Material Handling Systems and Material Handling Equipment
RR13-4	Sales and Use Tax	Bad Debt Deductions by Retailers
RR13-5	Sales and Use Tax	Datacenter Computers, Computer Equipment, Computer Hardware and Software and Electricity

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP13-1	All Taxes	Claims for Refund and Correction of Errors in Tax Years Barred by Time Limitations
RP13-2	ABL	Penalty Guidelines for ABL Violations
RP13-3	All Taxes	Tax Preparer Signature-Alternative Methods on Paper Returns

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR13-1	Sales and Use Tax	Disease Management Program-Communications or Data Processing
PLR13-2	Sales and Use Tax	Hospital Communications System Rental of Tangible Personal Property or a Service
PLR13-3	Income Tax	Apportionment of Engineering Service
PLR13-4	Admissions Tax	Baseball and Softball Indoor Facility
PLR13-5	ABL	Beer and Wine Business Ownerships and Employment-Three Tier Laws

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL13-1	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL13-2	Income Tax	Farmers and Fishermen Penalty Relief for Tax Year 2012
IL13-3	Sales and Use Tax	Local Sales and Use Tax Charts – Updated for Orangeburg, Bamberg, Hampton, Lee, Marion and Richland Counties
IL13-4	Sales Tax	Sale of Motor Vehicle, Trailer, Semitrailer and Pole Trailer to a Nonresident
IL13-5	All Taxes	Interest Rate
IL13-6	Income Tax, Property Tax	Job Tax Credit – County Rankings for 2013, Fee in Lieu of Property Taxes – Reduced Investment Counties, Tax Moratorium – Qualifying Counties
IL13-7	ABL	Recognized Training Programs
IL13-8	Sales Tax	Sale of a Motor Vehicle, Trailer, Semitrailer and Pole Trailer to a Nonresident
IL13-9	Sales and Use Tax	Certain Injectable Medications and Injectable Biologics
IL13-10	All Taxes	Citator of SC Advisory Opinions
IL13-11	All Taxes	Interest Rate
IL13-12	All Taxes	Citator of SC Advisory Opinions
IL13-13	Sales and Use Tax	Sales Tax Holiday Dates for 2013
IL13-14	All Taxes	Interest Rate
IL13-15	All Taxes	Tax Legislative Update for 2013
IL13-16	All Taxes	Citator of SC Advisory Opinions
IL13-17	Administrative	Identity Theft Coverage, Protection and Procedures-New Laws
IL13-18	All Taxes	Interest Rate
IL13-19	Income Tax and Property Tax	Job Tax Credit-County Rankings for 2014, Fee in Lieu of Property Taxes-Reduced Investment Counties, Tax Moratorium-Qualifying Counties
IL13-20	Income Tax	Per Capital Income Figures for State of SC and SC Counties
IL13-21	All Taxes	Citator of SC Advisory Opinions