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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
RR15-1Sales and Use TaxKayaks and Paddle Boards – Rentals and Tours
RR15-2Sales and Use TaxConstruction Material Exemption for Manufacturing and Distribution Facilities
RR15-3Deed Recording FeeDeed Recording Fee
RR15-4Sales 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
RR15-5Income TaxUse 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
RR15-11Sales 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
RP15-2Income TaxRequesting an Alternative Allocation or Apportionment Method Under Code Section 12-6-2320(A)
RP15-3​Income TaxRequesting 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
IL15-1Income TaxJob Tax Credit - County Rankings for 2015
Fee in Lieu of Property Taxes – Reduced Investment Counties
Tax Moratorium – Qualifying Counties
IL15-2All TaxesInterest Rate
IL15-3Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL15-4Accommodations Tax"Rent by Owner" Vacation Rental Websites
IL15-5All TaxesCitator of South Carolina Advisory Opinions
IL15-6Deed Recording FeeSample Affidavits
IL15-7Sales and Use TaxSales 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 TaxesCitator of South Carolina Advisory Opinions​
IL15-11​All Taxes​Tax Legislative Update for 2015
IL15-12​Sales and Use TaxLocal Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and
Exemption Information
IL15-13​All TaxesInterest Rate for Under/Overpayments September 1985 to December 2015  
IL15-14All 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 TaxPer Capita Income Figures for South Carolina and South Carolina Counties
​​IL15-22 ​Income TaxAngel Investor Credit – December 31st Application Deadline