Law & Policy- 2014

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CALENDAR YEAR 2014 ×

Advisory Opinions

New & Draft Advisory Opinions

SC Codes & Regulations

Current Year Legislation

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR14-1	Income Tax	Same-Sex Marriage Filing Guidance
RR14-2	Sales & Use	Sales of Utility Trailers
RR14-3	Bingo	Bingo Paper Standards
RR14-4	Sales and Use Tax	Nexus Creating Activities for Sales and Use Taxes
RR14-5	Sales Tax and Tax on Additional Guest Charges	Charges by Hotels, Motels and Other Places furnishing Sleeping Accommodations
RR14-6	Income Tax	Angel Investor Credit
RR14-7	Sales Tax on Accommodations and Additional Guest Charges	Hurricane Rental Insurance
RR14-8	Income Tax	South Carolina Income Tax Treatment of Same-Sex Marriages
RR14-9	Property Tax and Deed Recording Fees	South Carolina Tax Treatment of Same-Sex Marriage

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP14-1	Income Tax	Income Tax Extensions
RP14-2	Bingo	Penalty Guidelines for Violations of the Bingo Laws
RP14-3	All Taxes	Certificate of Compliance

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR14-1	Property Tax	Delivery Company as Transportation for Hire
PLR14-2	Sales and Use Tax	X Cloud Service and Y Storage Service
PLR14-3	Income Tax or Property Tax	Abandoned Building Revitalization Act
PLR14-4	Sales and Use Tax	Cloud-Based Service for Processing and Routing Telephone Calls within a Customer’s Telephone System and for Other Support Services
PLR14-5	Sales and Use Tax	Risk Management Information System for Insurance Claims

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL14-1	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL14-2	Sales and Use Tax	Sales of a Motor Vehicle, Trailer, Semitrailer and Pole Trailer to a Nonresident
IL14-3	All Taxes	Interest Rate
IL14-4	Sales and Use Tax	Injectable Medications and Injectable Biologics – Exemption
IL14-5	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL14-6	ABL	Recognized Training Programs
IL14-7	All Taxes	Citator of SC Advisory Opinions
IL14-8	All Taxes	Interest Rate
IL14-9	All Taxes	Citator of SC Advisory Opinions
IL14-10	Sales and Use Tax	Sales Tax Holiday Dates for 2014
IL14-11	Income Tax	Final Treasury Regulation – Capitalization and Deduction for Tangible Personal Property
IL14-12	All Taxes	Tax Legislation Update for 2014
IL14-13	All Taxes	Interest Rate
IL14-14	All Taxes	Citator of SC Advisory Opinions
IL14-15	Income Tax	Per Capita Income Figures for State and SC Counties
IL14-16	All Taxes	Interest Rate
IL14-17	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL14-18	All Taxes	Citator of SC Advisory Opinions