2020

CALENDAR YEAR 2020

Advisory Opinions

New & Draft Advisory Opinions

Policy Manuals

SC Codes & Regulations

Current Year Legislation

Helpful Links

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR20-1	Casual Excise Tax	Sales of Boats, Boat Motors, and Airplanes
RR20-2	Income Tax	Service as a Preceptor for Clinical Rotations – New Credit and Deduction
RR20-3	Sales Tax	Buydowns – Tobacco Company Payments to Retailers
RR20-4	Sales & Use Tax	Tariffs and Tariff Surcharges

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP20-1	All Taxes	Department of Revenue Internal Tax Appeals Process and Procedure
RP20-2	Income, Sales, Corporate License Fee	Voluntary Disclosure of Nexus
RP20-3	All Taxes	Department of Revenue Internal Regulatory Appeals Process and Procedures

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR20-1	Sales and Use Tax	Online Software Subscription Service for Managing Durable Medical Equipment Inventory, Billing and Claims
PLR20-2	Sales Tax	Peer-to-Peer Motor Vehicle Rentals Through a Marketplace Facilitator
PLR20-3	Sales and Use Tax	Concrete Mixing Charges for Use in Road Construction Project
PLR20-4	Sales and Use Tax	Online Software Subscription Service and Training
PRL20-5	Sales and Use Tax	Sales of Electricity – Vehicle Charging Stations

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL20-1	All Taxes	Interest Rate
IL20-2	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL20-3	All Taxes	Tax Relief for Persons and Businesses Impacted by Coronavirus (COVID-19)
IL20-4	All Taxes	Extended Tax Relief Restated and Updated – Persons and Businesses Affected by Coronavirus (COVID-19)
IL20-5	Alcohol Beverage Licensing	Curbside Delivery or Pick-Up Area for Beer and Wine - Temporary Authorization Due to Coronavirus Disease (COVID-19) State of Emergency
IL20-6	All Taxes	Advisory Opinion Index
IL20-7	All Taxes	Citator of SC Advisory Opinions
IL20-8	All Taxes	Additional Tax Relief in Response to IRS Update for Persons and Businesses Affected by Coronavirus (COVID-19)
IL20-9	Miscellaneous	Coin-Operated Device License and Owner/Operator License Renewal Date – Extended Due to COVID-19
IL20-10	Income Tax	Per Capita Income Figures for State of South Carolina
IL20-11	Income Tax	Nexus and Income Tax Withholding Requirements for Employers with Workers Temporarily Working Remotely as a Result of COVID-19
IL20-12	All Taxes	Interest Rate
IL20-13	Income Tax	Federal COVID-19 Economic Stimulus Payments
IL20-14	Income Tax	Future Scholar, South Carolina’s 529 College Savings Plan – Qualifying Expenses for Tuition in Kindergarten through Grade 12 Public, Private, or Religious Schools
IL20-15	Income Tax	Unemployment Compensation
IL20-16	All Taxes	Tax Relief for Persons and Businesses Affected by Tornados, Severe Storms, and Flooding in April of 2020
IL20-17	Sales and Use Tax	Sales Tax Holiday Dates for 2020
IL20-18	Admissions Tax	COVID-19 Temporary Claim for Admissions Tax Refund Process Available Through December 31, 2020
IL20-19	All Taxes	Tax Legislative Update for 2020
IL20-20	All Taxes	Advisory Opinion Index
IL20-21	All Taxes	Citator of SC Advisory Opinions
IL20-22	Administrative	Tax Appeal Process and Procedures – Information Guides
IL20-23	Sales and Use Tax	Charges Imposed by Retailers Due to COVID-19
IL20-24	Income Tax, Sales Tax	Extended Tax Relief - Nexus and Income Tax Withholding Requirements for Employers with Workers Temporarily Working Remotely as a Result of COVID-19
IL20-25	All Taxes	Interest Rate
IL20-26	All Taxes	Advisory Opinion Index
IL20-27	All Taxes	Citator of SC Advisory Opinions
IL20-28	Income Tax	Federal Payroll Protection Program Loans for Small Businesses due to COVID-19
IL20-29	Income Tax, Sales Tax	Extended Tax Relief - Nexus and Income Tax Withholding Requirements for Employers with Workers Temporarily Working Remotely as a Result of COVID-19
IL20-30	All Taxes	Interest Rate
IL20-31	All Taxes	Tax Legislative Update for 2020 – Subsequent Legislation
IL20-32	Income Tax	Per Capita Income Figures for South Carolina and South Carolina Counties
IL20-33	Income Tax, Property Tax	Job Tax Credit – County Rankings for 2021 Fee in Lieu of Property Taxes – Reduced Investment Counties Tax Moratorium – Qualifying Counties
IL20-34	Individual Income Tax	Charitable Deduction for Individuals Claiming the Standard Deduction for 2020 as Provided in the Federal CARES Act
IL20-35	Sales and Use Tax	Buydowns – Tobacco Company Payments to Retailers – Effective Date