Law & Policy- 2017

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CALENDAR YEAR 2017 ×

Advisory Opinions

New & Draft Advisory Opinions

SC Codes & Regulations

Current Year Legislation

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR17-1	Sales and Use Tax	Residential Electricity Exemption
RR17-2	Sales and Use Tax	Communications – Ways or Means for the Transmission of the Voice or Messages and Other Communications
RR17-3	Motor Fuel User Fee Sales and Use Tax	Natural Gas Compressed or Liquefied for Use in a Motor Vehicle
RR17-4	Sales and Use Tax	Residential Electricity Exemption Nursing Homes, Assisted Living Facilities, Healthcare Facilities, Dormitories and Prisons
RR17-5	Deed Recording Fee	Deed Recording Fee
RR17-6	Income Tax	Refundable Motor Fuel Income Tax Credit

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP17-1	Income Tax and Bank Franchise Tax	Return Due Dates and Extensions of Time to File-Revised Dates
RP17-2	Income Tax	Withholding on South Carolina Income of Nonresident Shareholders and Partners

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL17-1	All Taxes	Citator of South Carolina Advisory Opinions from 1987 – December 2016
IL17-2	Sales & Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL17-3	Withholding Tax	New Due Dates for Certain Withholding Filings and Remittances
IL17-4	Sales and Use tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL17-5	All Taxes	Interest Rate for Under/Overpayments – September 1985- June 2017
IL17-6	All Taxes	Citator of South Carolina Advisory Opinions from 1987 – March 2017
IL17-7	Sales and Use Tax	Sales Tax Holiday Dates for 2017
IL17-8	Sales and Use Tax	South Carolina Infrastructure and Economic Development Reform Act
IL17-9	All Taxes	Interest Rate for Under/Overpayments – September 1985- September 2017
IL17-10 (Revised)	Sales and Use Tax	SC Infrastructure and Economic Development Reform Act – Notice to Motor Vehicle, Motorcycle, and Trailer Dealers and Retailers
IL17-11	Income Tax	Per Capital Income Figures for State of South Carolina
IL17-12	All Taxes	Citator of South Carolina Advisory Opinions from 1987 – June 2017
IL17-13	Deed Recording Fee	Sample Affidavits
IL17-14	All Taxes	Interest Rate for Under/Overpayments – September 1985- December 2017
IL17-15	All Taxes	Tax Legislative Update for 2017
IL17-16	Income Tax and Property Tax	Job Tax Credit – County Rankings for 2018 Fee in Lieu of Property Taxes – Reduced Investment Counties Tax Moratorium – Qualifying Counties
IL17-17	Income Tax	Per Capita Income Figures for South Carolina and South Carolina Counties
IL17-18	All Taxes	Interest Rate for Under/Overpayments – September 1985- March 31, 2018