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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
RR14-1Income TaxSame-Sex Marriage Filing Guidance
RR14-2Sales & UseSales of Utility Trailers
RR14-3BingoBingo Paper Standards
RR14-4Sales and Use TaxNexus Creating Activities for Sales and Use Taxes
RR14-5Sales Tax and Tax on Additional Guest ChargesCharges by Hotels, Motels and Other Places furnishing Sleeping Accommodations
RR14-6Income TaxAngel Investor Credit
RR14-7Sales Tax on Accommodations and Additional Guest ChargesHurricane Rental Insurance
RR14-8Income TaxSouth Carolina Income Tax Treatment of Same-Sex Marriages
RR14-9Property Tax and Deed Recording FeesSouth Carolina Tax Treatment of Same-Sex Marriage

Revenue Procedures:
Advisory Opinion # Tax Type Subject
RP14-1Income TaxIncome Tax Extensions
RP14-2BingoPenalty Guidelines for Violations of the Bingo Laws
RP14-3All TaxesCertificate of Compliance

Private Letter Rulings:
Advisory Opinion # Tax Type Subject
PLR14-1Property TaxDelivery Company as Transportation for Hire
PLR14-2Sales and Use TaxX Cloud Service and Y Storage Service
PLR14-3Income Tax or Property TaxAbandoned Building Revitalization Act
PLR14-4Sales and Use TaxCloud-Based Service for Processing and Routing Telephone Calls within a Customer’s Telephone System and for Other Support Services
PLR14-5Sales and Use TaxRisk Management Information System for Insurance Claims

Information Letters:
Advisory Opinion # Tax Type Subject
IL14-1Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL14-2Sales and Use TaxSales of a Motor Vehicle, Trailer, Semitrailer and Pole Trailer to a Nonresident
IL14-3All TaxesInterest Rate
IL14-4Sales and Use TaxInjectable Medications and Injectable Biologics – Exemption
IL14-5Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL14-6ABLRecognized Training Programs
IL14-7All TaxesCitator of SC Advisory Opinions
IL14-8All TaxesInterest Rate
IL14-9All TaxesCitator of SC Advisory Opinions
IL14-10Sales and Use TaxSales Tax Holiday Dates for 2014
IL14-11Income TaxFinal Treasury Regulation – Capitalization and Deduction for Tangible Personal Property
IL14-12All TaxesTax Legislation Update for 2014
IL14-13All TaxesInterest Rate
IL14-14All TaxesCitator of SC Advisory Opinions
IL14-15Income TaxPer Capita Income Figures for State and SC Counties
IL14-16All TaxesInterest Rate
IL14-17Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL14-18All TaxesCitator of SC Advisory Opinions