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Revenue Rulings:  ​

Advisory Opinion # Tax Type Subject
RR18-1
Sales and Use Tax
Motor Vehicles, Motorcycles, Trailers, Semitrailers, Pole Trailers and Other Vehicles
RR18-2
Motor Fuel User Fee
Compressed Natural Gas, Liquefied Natural Gas, and Liquefied Petroleum Gas Conversion to Gallon Equivalents
RR18-3
Motor Fuel User Fee
Kerosene
RR18-4
Sales and Use Tax
Personal Watercraft-Maximum Sales and Use Tax Provisions
RR18-5
Sales and Use Tax
Barges-Maximum Sales and Use Tax
RR18-6
Motor Fuel User Fee
Racing Gasoline
RR18-7
​Sales Tax on Accommodations
​Destination Marketing Fees
RR18-8
​Miscellaneous Tax
​Utility License Fee Credit Under Code Section 12-20-105
RR18-9
​Use Tax
​Use Tax Information for Individuals, Businesses and Nonprofits 
RR18-10
​Sales and Use Tax
​Purchases by Individuals 85 Years of Age and Older
RR18-11
​Sales Tax, Use Tax, Casual Excise Tax
​Sales of Boats, Boat Motors, and Boat Trailers
RR18-12
​Sales and Use Tax
​Sales of Fire Trucks and Firefighting Equipment
RR18-13
​Property Tax
​Manufacturing Property - New Partial Tax Exemption
​RR18-14
​Sales and Use Tax
​Retailers Without a Physical Presence (“Remote Sellers”) – Economic Nexus
​RR18-15
​Sales and Use Tax
​Local Sales and Use Taxes and Catawba Tribal Sales and Use Tax
RR18-16
​Sales Tax - Accommodations
​Use of the 2% Local Accommodations Tax Funds – Withdrawal of SC Revenue Ruling #98-22
Revenue Procedures:
Advisory Opinion # Tax Type Subject
RP18-1
Motor Fuel User Fee
“Late Loads” and Other Supplier Return Adjustments
Private Letter Rulings:
Advisory Opinion # Tax Type Subject
PLR18-1
Sales and Use Tax
Streaming Subscription and Related Services
PLR18-2
​Sales and Use Tax
​Table Top Ordering and Bill Payment Tablets Used by a Restaurant – Monthly Service and Game Fee
Information Letters:
Advisory Opinion # Tax Type Subject
IL18-1
Sales and Use Tax
Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
​IL18-2
​All Taxes
​Interest Rate
​IL18-3
​All Taxes
​Advisory Opinion Index
​IL18-4
​All Taxes
​Citator of SC Advisory Opinions
​IL18-5
​Sales and Use Tax
​Sales Tax Holiday Dates for 2018
​IL18-6
​Income Tax
​Per Capita Income Figures for State of SC
​IL18-7
​All Taxes
​Interest Rate
​IL18-10
​Sales and Use Tax
​Local Transportation Tax Guidelines
​IL18-11
​All Taxes
​Interest Rate
​IL18-12
​All Taxes
​Tax Legislative Update for 2018
IL18-13
​All Taxes
​Tax Relief for Persons and Businesses Affected by Hurricane Florence
IL18-14
​All Taxes
​Emergency Related Infrastructure Work by an Out-of-State Business or Employee Due to Hurricane Florence
IL18-15
​All Taxes
​ Tax Legislative Update for 2018 – Subsequent Legislation
​IL18-16
​All Taxes
​Interest Rate