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MISCELLANEOUS TAXES ADVISORY OPINIONS ×


 

Admissions Tax

​TitleNumber
Baseball and Softball Indoor Facility PLR13-4
​Baseball Batting Machines RR16-4​​
    RR91-14
TAM90-8
Boat, Car, Antique and Similar Shows    RR89-8
Civic or Fraternal Organizations-Exemption    RR91-5
​COVID-19 Admissions Tax Refund Process - (Available through Dec. 31, 2020)
​IL20-18
​​       Extended through June 30, 2021
 ​IL21-3
Dinner Attraction Tickets   PLR92-5
Entry Fees for Tournaments at Golf Courses and Tennis Facilities RR09-12
Fundraising Events by Nonprofit Organizations    RR12-3
RR10-1
RR04-8
RAB01-2
RR98-16
​Golf Club Monthly or Annual Dues
​RR24-4
Hole-in-One-Game   TAM9​4-1
Homeowners Association – Membership Assessment PLR09-2
Local Tax Charged to Enter   RR97-13
Major Tourism Facilities-Use of Tax   RR95-16
Mandatory “Standardized Service Charge” to Country Club Members PLR11-2
Membership Dues to Country Clubs   RR91-18
Membership Fees to a Country Club and a Dining Club   PLR91-5
Membership Fees to Health Clubs, Etc.    RR92-1
IL91-17
IL91-10
RR90-7
RR90-4
Non-Profit Foundation-Exemption   PLR90-7
Paid Admissions/When to Report on Return    RR94-3
"Places of Amusement" - List of Examples RR05-14
Promoter Sponsored   TAM89-26
Promotional Tickets   RR88-11
Service Charges Imposed on Ticket Sales    RR90-10
State Museum Admission Fees   PLR88-13
Tax Rate-Effective February 1, 1992   IL92-6
Ticket Tearing Process at Amusement Park    TAM90-11
​Tours:
​
​       Brewery Tours and Beer Samples
 ​RR19-2
​​       Micro-Distillery Tours and Liquor Tasting
​RR22-1
​​       Sight-Seeing Tours   TAM95-2

Annual Reports and Licenses​

TitleNumber
Annual License Fee:  
       Apportionment Method  
              License Fee Computation PLR95-7
              Single Sales Factor – Phase-in RR09-15
       Computation and Short Period Proration - Frequently Asked Questions and Examples RR05-11
       Corporate Headquarters Credit PRO01-1
       Credit for Infrastructure Project - Utilities RR18-8
​
​RR99-6
       RR96-11
       Exempt Organizations   IL92-15
       Income Year Used As Computation Basis   PLR88-11
       Initial Corp. Income Tax Return-Railroad Property   TAM87-8
       Limited Liability Company   RR98-11
       Minimum License Fee Increase   TAM89-6
       Professional/Unincorporated Association   IL94-23
       TAM89-7
       Public Corporation (Redevelopment Commission)   PLR92-2
       Qualified Subchapter S Subsidiaries RR05-11
       RP98-1
       Real Estate Investment Trust   PLR92-7
       Subject To/Exempt From   RR95-5
       Telephone Access Charges   IL91-32
       Waterworks Utility in a Federal Enclave – Fee on Income and Property Under §12-20-100 PLR11-1
Annual Report:  
       Due Date Upon Merger   TAM88-13
       Exempt Organizations   IL92-15
       Professional Associations Incorporating   TAM89-7
       Public Corporation (Redevelopment Commission)   PLR92-2
       Public Disclosure of Information   TAM89-6
       Qualified Subchapter S Subsidiaries   RP98-1
       Solicitation Necessary   PLR88-19

Bank Franchise Tax​

TitleNumber
​Formerly Incarcerated Individuals – Tax Credit for Hiring
 ​RR23-2
Veterans – Tax Credit for Hiring
​RR23-1
Extensions and Tax Year (See Administrative Section)
​Low-Income Housing Tax Credit
 ​RR21-5
​
​RR21-1
Multistate Bank Income Tax Returns IL94-35
Reorganization Transaction-Federal Treatment PLR95-10

Beer and Wine Tax

TitleNumber
Beer and Excise Tax Liability PRO02-1
Beer or Wine Sales to the MilitaryIL24-18​
​
​IL89-31
 
 RP89-4
Brew-on-Premises Operations RR95-3
Regulations: Reorganization/Cross Reference Table IL03-13
Three Tier Laws-Beer and Wine Business Ownership and Employment PLR13-5

Bingo

TitleNumber
Agent, Promoter or Representative of the House   RR94-10
RR94-6
Bingo Act of 1989   RR89-18
Bingo Card Charges - Use of Money    RR97-16
Bingo Cards and Packages Sold    RR90-2
Bingo Cards:
       Approved Procedures RPB01-10
       Free  RR91-2
       Price Charged  RR90-8
       Sale at Other Than Face Value RR98-13
Bingo Funds - Delivery and Deposit   RR97-17
Bingo License Statutes-Changes    IL87-5
Bingo Paper Standards    RR14-3
RR99-13
RR97-11
Bingo Policy-Frequent Questions/Answers   RR89-23
Bingo Proceeds-Tax On/Liability/For   RR93-5
Domicile and Organizational Requirements   RR97-9
RR93-3
Electronic Bingo IL04-4
Fictitious Charity - Withholding of Distributions   RR98-7
Games-Even/Odd Numbers or Wild Numbers   RR91-11
       Two Anyway Bingo   RR92-16
Law Changes Effective July 1, 1991   IL91-15
License Issued to Indebted Taxpayers   RP91-2
License of Promoter-Revocation & Reinstatement   TAM90-9
Location Change Prior to License Expiration   RR90-5
Penalty Violations   RP14-2
RP97-7
Prizes and Games   RR92-8
Ticket Standards RR04-11

Coin Operated Devices

TitleNumber
Breath Alcohol Tester Machine   PLR92-6
Class II or Class III Machine   PLR94-12
Coin Activated Baseball Batting Cages    TAM90-8
​Digital Display Machines RR16-4​​
    TAM90-7
​Guidelines and Chart-License Taxes Required on Various CODs RR16-4​​
   RR96-2
RR90-9
Illegal Machines-License Fee Nonrefundable and Nontransferable   IL95-3
Legal or Illegal Machine or Device – License Issued for Operation IL12-10
License Fee Increase for Certain CODs    IL90-16
License Issued to Indebted Taxpayers    RP91-2
License Renewals   IL20-9
​
​IL94-11
​Licensing Requirement – Electronic Tablet Table Top Ordering and Bill Payment Devices Used by Restaurants ​RR16-3
Multi-Player Video Gaming Devices   RR95-10
Penalty Guidelines   RPB00-1
TRPB00-1
RP99-1
RP97-2
Quarterly Report:  
       Due Date/Issuance of Licenses   IL96-10
       Release Under Freedom of Information Act   IL96-11
Regulations:
       Reorganization/Cross Reference Table IL03-13
       Single Place or Premises RR95-13
       Video Game Machines-Proposed IL95-10
              IL95-11
Transfer of License to Another   RR95-2
Video Game Machines Act:  
       Advertising IL94-30
       Declaratory Ruling   IL97-12
       Maximum Cash Payout   IL97-4
IL94-28
                      Inducements       IL99-14
RR99-7
Owner/Operator License Refund   IL96-1
Single Place or Premises   IL96-7
RR95-7
IL94-13
IL94-12
RP94-2
Video Game Machines With Bingo Games    IL97-22

Deed Recording Fees

TitleNumber
Affidavits - Samples IL17-13
IL15-20
​​IL15-6
           IL06-12
Deeds to Obtain Construction Loan RR05-8
Easements and Right of Ways RR06-10
Effective Date of New Deed Recording Fee   RP96-4
Internal Revenue Code Section 338(h)(10) Election-Tax Consequences RR09-4
Internal Revenue Code Section 1031 - Tax Deferred Exchanges RR99-2
Marriages – Same-Sex RR14-9
​
 TRR14-9​
Mineral Rights RR06-11
Questions and Answer Summary RR24-1​
​RR17-5​
​
 RR15-3
RR04-6
Refund Procedures   RR24-1
​
​RR15-1​
RP97-3
Regulations – Regulations Approved by the General Assembly IL09-11
       Reorganization/Cross Reference Table IL03-13
Documentary Stamp Tax (Replaced by Deed Recording Fee):
Church Incorporated Under SC Nonprofit Act-Transfer of Realty RR95-8
Deeds and Other Conveyances of Realty RR92-14
RR92-7
Divorce-Distribution of Property TAM88-19
Partnership Converted to Limited Liability Company RR95-9
Real Estate Transfers PLR88-14
Real Estate Transfers Without Consideration TAM88-15
Realty Conveyed by Deed to/from Federally Chartered Institution TAM88-7
Realty Transferred to a Partnership By Partners TAM89-8
Realty Transferred to a Partnership From Trust PLR89-20
Timber Deeds IL94-31
RR88-6
IL88-10

Electric Power Tax

TitleNumber
Electricity Used in Administrative Offices of Power Company TAM88-11
Net Metering Electric Plans RR10-10
Regulations- Reorganization/Cross Reference Table IL03-13
Sales of Electric Power:
      By Joint Agencies RR91-4
      Solar Energy Facility – Sale of Electricity RR15-14
      Produced by Manufacturer’s Biomass Fired Electric Generating Unit to Santee Cooper PLR11-3

Estate and Gift Tax

TitleNumber
Administration Expense-Election to Deduct TAM89-2
Bankrupt Estate-Prompt Determination of Income Tax RP89-3
Generation-Skipping Tax-Update IRC Definition IL90-20
Inventory and Appraisement Form RPB01-1
Lien Against Estate PLR87-2
QTIP Election PLR87-12
Section 2032A Election TAM88-17
Tax Waivers and Inventories RR97-2

Gasoline, Motor Oil and Highway Use Tax

TitleNumber
Dyed Diesel Fuel Penalty - Hurricane Katrina Relief IL05-30
IL05-26
IL05-23
Fuel Ethanol: 
       Incentive  IL89-18
       Requirements TAM88-5
Fuel Ethanol Blends, Gasoline, Motor Fuel-Tax Increases  IL88-20
Kerosene - Taxation   RR18-3
RR98-20
"Late Loads" and Other Supplier Return Adjustments RP18-1
RP04-2
Motor Fuel User Fee – Increase IL17-8
Motor Fuel – Refund of Taxes TAM89-4
​Natural and Propane Gas – Conversion to Gallon Equivalents​RR18-2
​RR16-1
​Natural Gas Compressed or Liquefied for Use in a Motor Vehicle ​RR17-3
Repeal of Regulation 117-47  IL89-17
Racing Gasoline and Other Racing Fuels RR18-6
RR06-3
RR93-2
Trucking Equipment Refunds  RP94-3

Other Items

TitleNumber
 Abandoned Property:
       Confidentiality of Records TAM89-19
       Interest Date Accruing TAM88-1
       Penalties/Records PLR87-10
       Safe-Deposit Boxes  RR92-6
       Service Charge on Inactive Accounts  TAM89-18
TAM88-16
Business Corporation Act of 1988 (SC Adoption)-Fees and Requirements  IL88-9
Cigarettes – Deliver Sellers – Remittance of Cigarette and Tobacco Taxes (PACT Act) IL11-9
Cigarettes-Each Individual Package Defined  PLR87-9
Motor Vehicle Licensing, Registration & Titling:
       Casual Excise Tax and Use Tax Collection RR95-12
       Odometer Exemptions RP93-4
Stamp Taxes-Refunds  TAM90-2
Tobacco Tax - Computation RR94-7

Retail/Business License

TitleNumber
 Artists and Craftsmen  TAM89-1
CODs-License Fee (See Coin-Operated Devices)  
Corporate Dissolution  TAM90-4
Firework Sales   IL89-33
License Issued to Indebted Taxpayers RP91-2
License Tax Subject to Interest or Penalties TAM89-12
Location Change  IL89-14
Soft Drink Shipments by Wholesalers or Distributors  IL90-15
Special Events Sales Tax Return RP91-1
IL90-24

Soft Drink Tax

TitleNumber
Lemon Quench TAM89-17
Liability PLR89-2
Liability/Exemption PLR89-3
Natural Fruit Juice-Vitamin Enhanced PLR95-1

Waste Disposal Tax​

TitleNumber
Gloves, Masks, Suits, etc. Used in Handling Nuclear Waste TAM89-11
Radioactive Waste Disposal Tax IL89-24
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