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South Carolina Department of Revenue
Policy Division

P.O. Box 125
Columbia, SC 29214

 
Title​Number
Ad Valorem Taxes – Exemption PLR91-2
PLR89-7
Additions to Real Property of Manufacturers-Exemptions   RR89-3
Assessment of Real Property in Non-reassessment Year RAB02-7
Banks - Real vs Personal Property    RR98-2
Boats - Ad Valorem Tax    RR98-12
Capital Construction   IL99-8
RR96-6
Capitalized Costs Included on Return   RR88-5
Comptroller General and Department Agreement IL99-15
Corporate Headquarters Exemption    PLR89-19
Corporate Office Facility Exemption   RR98-10
Credits:
​       Abandoned Building/Textile/Retail Credits – Summary ChartIL15-9
​       Abandoned Building Credit RR15-7 ​
PLR14-3
​                  Additional Rules for State-Owned Abandoned Buildings​​​RR15-12
​       Retail Facilities Credit RR15-9
​       Textile Communities CreditRR15-8 
PLR06-3
Depreciation:  
       Bonus Depreciation Not Adopted IL03-17
       Glass Manufacturer  PLR87-4
Definition of Terms:  
       Immediate Family Member   RR98-1
       Millage Imposed for School Operations RR96-6
IL95-23
       School   RR96-6
IL95-22
Extension of Time to Pay/Holiday    IL96-4
Farm Equipment-Greenhouses Exempted   IL89-21
Fee in Lieu:  
       Depreciation Rate for Electric Company Personal Property RP04-5
       Investment in Machinery and Equipment  RR93-7
       Mobile Property   RR97-21
       Reduced Investment - Qualifying Counties for 2018
IL17-16
              Qualifying Counties for 2017
​IL16-18
              Qualifying Counties for 2016 ​IL15-17
              Qualifying Counties for 2015  IL15-1
              Qualifying Counties for 2014 IL13-19
              Qualifying Counties for 2013 IL13-6
              Qualifying Counties for 2012 IL12-19
              Qualifying Counties for 2011 IL11-4
              Qualifying Counties for 2010 IL10-1
              Qualifying Counties for 2009 IL09-1
              Qualifying Counties for 2008 IL08-1
              Qualifying Counties for 2007 IL07-3
              Qualifying Counties for 2006 RR07-1
              Qualifying Counties for 2005 IL05-3
              Qualifying Counties for 2004 IL03-30
              Qualifying Counties for 2003 IL03-4
              Qualifying Counties for 2002 RIB02-5
              Qualifying Counties for 2001 RIB01-4
              Qualifying Counties for 2000 RIB00-22
              Qualifying Counties for 1999 RIB00-4
Homestead Exemption:  
       Amount  IL99-8
RR95-14
       Application Date-Amendment IL90-14
       Eligibility Requirements IL99-4
RR97-18
Index of Taxpaying Ability-Computation RR99-1
Internal Revenue Code Section 338(h)(10) Election – Tax Consequences RR09-4
Inventory:  
       Definition  RR91-7
       Manufacturer PLR87-5
       State Agency PLR87-8
Joint Industrial Park-Revenue Allocation   RR97-19
Land-Designation as Agricultural    RR87-9
Lease of Jail Property to County-Exemption   PLR88-7
Lease of Public University Property to a Fraternity   PLR97-3
Leased Personal Property-Party Responsible for Tax Return and Payment PRO02-4
       To Federal Government PLR04-6
Leased Property-Lessee/Lessor Liable for Tax   RR93-11
Legal Residence   IL99-8
RR97-4
Legislative Changes in 1992-New Laws   IL92-22
Local Option Sales and Use Tax Credit Calculation RAB01-6
Manufacturer – Filing of Tax Returns and Payment of Taxes, Including Short years RR16-12
RR05-20
Manufacturing Establishment-Exemption   PLR87-11
Manufacturing Exemption – Purchaser requirements under Code Section 12-37-220(C) RR04-14
Marriages – Same-Sex RR14-9
TRR14-9
Millage Rate    IL06-2
IL05-8
IL04-2
IL03-3
RIB02-4
RIB01-3
RIB00-5
IL99-20
IL99-8
RP98-4
Mobile Homes - Moved from County    IL99-8
RR98-6
Motor Vehicle Reduced Assessment RAB01-9
Nonprofit Hospitals – Exemption for Property Owned by Charitable Entity RR05-18
Per Capita Income for Counties and State (See Income Section)
Personal Property-Timeshare Unit or Vacation Home   RR95-1
Property Shipped Overseas    PLR94-1
Property Tax Return-Due Date    IL90-18
Redemption of Property    RR95-18
Regulations:
       Reorganization/Cross Reference Table IL04-15
       Repeal of Regulation #117-1720.1 IL08-3
Reimbursement for Manufacturer's Additional Depreciation   RR98-17
Research and Development Equipment-Classification and Valuation   TAM89-21
Rollback Millage (See Also Millage Rate) IL98-3
IL97-8
IL97-6
IL95-24
School Operating Millage    RP97-4
Signatures Required on Property Tax Returns   IL93-24
Special Assessments-Low & Moderate Income Rental & Rehabilitated Historic Property   IL90-23
Special Source Revenue Bonds/Multi County Industrial Parks   IL95-28
Structures Used in Manufacturing-Machinery or Equipment   RR91-6
Tax Relief:
       Chlorine Leak in Graniteville IL05-7
       Hurricane Hugo IL90-17
Telephone-Rural Property Tax Exemption   TAM90-3
Transportation for Hire PLR14-1
Vacation Rentals of Residence: Property Tax Assessment Ratio for Rentals of Not More Than 72 Days a Year RR15-4
Withdrawal of Policy Documents IL99-8
IL99-4