Law & Policy- 2015

CALENDAR YEAR 2015 ×

Advisory Opinions

New & Draft Advisory Opinions

Policy Manuals

SC Codes & Regulations

Current Year Legislation

Helpful Links

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR15-1	Sales and Use Tax	Kayaks and Paddle Boards – Rentals and Tours
RR15-2	Sales and Use Tax	Construction Material Exemption for Manufacturing and Distribution Facilities
RR15-3	Deed Recording Fee	Deed Recording Fee
RR15-4	Sales Tax on Accommodations and Property Tax	Vacation Rentals of Residence:Sales Tax Exemption for Rentals of Less Than 15 Days a Year and Property Tax Assessment Ratio for Rentals of Not More Than 72 Days a Year
RR15-5	Income Tax	Use of Alternative Apportionment Methods - Including Combined Unitary Reporting
RR15-6	All Taxes	Expiration of Tax Liens
RR15-7	Income Tax and Property Tax	Abandoned Building Revitalization Credit
RR15-8	Income Tax and Property Tax	Textiles Communities Revitalization Act
RR15-9	Income Tax and Property Tax	Retail Facilities Revitalization Tax Credit
RR15-10	Sales and Use Tax	Photographers – Photographs Sold in Tangible or Electronic Form
RR15-11	Sales and Use Tax and Accommodations Tax	Sales to Government Employees, Foreign Diplomats, and Other Similar Employees While on Official Business
RR15-12	Income Tax and Property Tax	Abandoned Building Revitalization Credit – Additional Rules for State-Owned Abandoned Buildings
RR15-13	Administrative	Debt Setoff and GEAR Procedures
RR15-14	Sales and Use Tax and Electric Power Tax	Solar Energy Facility – Sale of Electricity

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP15-1	Deed Recording Fee	Deed Recording Fee – Refund Procedures
RP15-2	Income Tax	Requesting an Alternative Allocation or Apportionment Method Under Code Section 12-6-2320(A)
RP15-3	Income Tax	Requesting an Alternative Allocation or Apportionment Method – Economic Development Incentive

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR15-1	Sales and Use Tax	Solar Energy Facility – Eligibility for Exemption

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL15-1	Income Tax	Job Tax Credit - County Rankings for 2015 Fee in Lieu of Property Taxes – Reduced Investment Counties Tax Moratorium – Qualifying Counties
IL15-2	All Taxes	Interest Rate
IL15-3	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL15-4	Accommodations Tax	"Rent by Owner" Vacation Rental Websites
IL15-5	All Taxes	Citator of South Carolina Advisory Opinions
IL15-6	Deed Recording Fee	Sample Affidavits
IL15-7	Sales and Use Tax	Sales Tax Holiday Dates for 2015
IL 15-8	All Taxes	Interest Rate
IL15-9	Income Tax and Property Tax	Summary of Abandoned Building, Textile, and Retail Tax Credits
IL15-10	All Taxes	Citator of South Carolina Advisory Opinions
IL15-11	All Taxes	Tax Legislative Update for 2015
IL15-12	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL15-13	All Taxes	Interest Rate for Under/Overpayments September 1985 to December 2015
IL15-14	All Taxes	Tax Relief for Persons and Businesses Affected by South Carolina Floods of October 2015
IL15-15	Taxes, Licensing, and Registration	Emergency Related Infrastructure Work by an Out-of-State Business or Employee in South Carolina Due to the Floods of October 2015
IL15-16	All Taxes	Citator of South Carolina Advisory Opinions from 1987 – September 2015
IL15-17	Income Tax and Property Tax	Job Tax Credit – County Rankings for 2016 Fee in Lieu of Property Taxes – Reduced Investment Counties Tax Moratorium-Qualifying Counties
IL15-18	Sales and Use Tax	Expiration of Time for Taxpayer to Notify the DOR of Intent to Claim Certain Exemptions
IL15-19	Sales and Use Tax	Expiration of Distribution Facility “Safe Harbor” for Nexus Purpose
IL15-20	Deed Recording Fee	Sample Affidavits
IL15-21	Income Tax	Per Capita Income Figures for South Carolina and South Carolina Counties
IL15-22	Income Tax	Angel Investor Credit – December 31^stApplication Deadline