Law & Policy

CALENDAR YEAR 2019 ×

Advisory Opinions

New & Draft Advisory Opinions

Policy Manuals

SC Codes & Regulations

Current Year Legislation

Helpful Links

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR19-1	Income Tax	State Tax Deduction for Individuals who Itemize Deductions
RR19-2	Sales Tax and Admissions Tax	Brewery Tours and Beer Samples
RR19-3	Sales Tax, Admissions Tax, and Liquor by the Drink Excise Tax	Micro-Distillery Tours and Liquor Tastings
RR19-4	Sales and Use Tax	Sales Tax Holiday - Frequently Asked Questions and List of Eligible Items
RR19-5	Sales and Use Tax	Residential Electricity and Fuel Exemption – Primary Residence, Vacation Homes and Second Homes
RR19-6	Sales and Use Tax	Marketplace Facilitators and Third Parties Whose Products are Sold Via a Marketplace – Guidance and Tax Obligations
RR19-7	Sales, Use, and Accommodations Tax	Sales to Government Employees, Foreign Diplomats, and Other Similar Employees While on Official Business
RR19-8	Sales and Use Tax	Universal Service Fund Surcharge, Dual Party Relay Charge, and 911 Service Charge
RR19-9	Sales and Use Tax	Delivery Charges
RR19-10	Sales and Use Tax	Mobile Toilet Trailer, Hand Washing Station, or Portable Waste Holding Tank – Tax Exemption
RR19-11	Income Tax	Job Tax Credit – Increased Credit Amount for Tier III and IV Counties

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR19-1	Sales and Use Tax	Data Collection and Analysis Services

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL19-1	Income Tax	Per Capita Income Figures for SC and SC Counties
IL19-2	Income Tax and Property Tax	Job Tax Credit – County Rankings for 2019 Fee in Lieu of Property Taxes – Reduced Investment Counties Tax Moratorium – Qualifying Counties
IL19-3	All Taxes	Advisory Opinion Index
IL19-4	All Taxes	Citator of SC Advisory Opinions
IL19-5	Sales & Use Tax	Local Sales & Use Tax Charts, Catawba Tribal Sales & Use Tax Chart, and Exemption Information
IL19-6	All Taxes	Interest Rate
IL19-7	Income Tax	Summary of South Carolina Individual Income Tax Conformity to the Internal Revenue Code through February 9, 2018
IL19-8	Income Tax	Farmers and Fishermen Penalty Relief for Tax Year 2018
IL19-9	Sales & Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL19-10	Income Tax	Proposed Treasury Regulation 1.170A-1 – Potential Impact on Charitable Contribution Deduction and State Tax Credits
IL19-11	Income Tax	Per Capita Income Figures for State of SC
IL19-12	All Taxes	Advisory Opinion Index
IL19-13	All Taxes	Citator of SC Advisory Opinions
IL19-14	Sales and Use Tax	Marketplace Facilitator – New Law Effective April 26, 2019
IL19-15	All Taxes	Interest Rate
IL19-16	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL19-17	Sales and Use Tax	Sales Tax Holiday Dates for 2019
IL19-18	Sales and Use Tax, Income Tax	Energy Efficient Manufactured Homes – Expiration of Sales and Use Tax Exemption and Extension of Income Tax Credit
IL19-19	All Taxes	Advisory Opinion Index
IL19-20	All Taxes	Citator of SC Advisory Opinions
IL19-21	Sales and Use Tax, Income Tax	Energy Efficient Manufactured Homes Incentive Program – Extension
IL19-22	All Taxes	Interest Rate
IL19-23	All Taxes	Tax Legislative Update for 2019
IL19-24	Individual Income Tax	$50 Tax Refund (Rebate) for Eligible 2018 Tax Returns
IL19-25	All Taxes	Advisory Opinion Index
IL19-26	All Taxes	Citator of SC Advisory Opinions
IL19-27	Income Tax	Per Capita Income Figures for South Carolina and South Carolina Counties
IL19-28	All Taxes	Interest Rate
IL19-29	Income Tax and Property Tax	Job Tax Credit – County Rankings for 2019 Fee in Lieu of Property Taxes – Reduced Investment Counties Tax Moratorium – Qualifying Counties
IL19-30	All Taxes	Advisory Opinion Index
IL19-31	All Taxes	Citator of SC Advisory Opinions