2021

CALENDAR YEAR 2021 ×

Advisory Opinions

New & Draft Advisory Opinions

Policy Manuals

SC Codes & Regulations

Current Year Legislation

Helpful Links

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR21-1	Income Tax, Corporate License Fee, Bank Franchise Tax	South Carolina Housing Tax Credit
RR21-2	Income Tax	Internal Revenue Code Section 163(j)
RR21-3	Individual Income Tax	Common-Law Marriage Tax Treatment and Permitted Filing Statuses in Light of Stone v. Thompson
RR21-4	Income Tax	Impact of Treasury Regulation on Charitable Contribution Deduction and State Tax Credits
RR21-5	Income Tax, Corporate License Fee, Bank Franchise Tax	South Carolina Housing Tax Credit
RR21-6	Sales and Use Tax	Honey Bees - Live Stock Exemption
RR21-7	Sales and Use Tax	Discount for Timely Filed Returns
RR21-8	Sales Tax & Casual Excise Tax	One-Time Sales of Airplanes and Boats
RR21-9	Sales and Use Tax	Beekeepers – Honey Production and Related Products Agriculture, Processing, Exemptions and Exclusions
RR21-10	Income Tax	Military Servicemember Spouse – Domicile and Taxation
RR21-11	Income Tax	Catastrophe Savings Accounts - Taxability of Contributions and Withdrawals
RR21-12	Income Tax	Retirement Income Deduction – Applicability to COVID-Related Distributions from Retirement Plans under the Federal CARES Act of 2020
RR21-13	Income Tax	Age 65 and Older Deduction, General and Military Retirement Deductions, and Earned Income Offset by Military Deductions
RR21-14	Sales and Use Tax	Professional Services Rendered by, and Retail Sales Made by Opticians, Ophthalmologists, and Optometrists
RR21-15	Income Tax	Active Trade or Business Income – Annual Election by Pass-Through Entity to Pay Tax at Entity Level

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP21-1	Sales and Use Tax	Assigning the Right to, and Filing a Claim for, Refund

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR21-1	Sales and Use Tax	Warranty Agreements and Withdrawals of Repair Parts from Inventory by a Manufacturer under a Warranty
PLR21-2	Sales and Use Tax	Delivery of Manufactured Property to a Point Outside South Carolina

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL21-1	All Taxes	Advisory Opinion Index
IL21-2	All Taxes	Citator of SC Advisory Opinions
IL21-3	Admissions Tax	COVID-19 Temporary Claim for Admissions Tax Refund Process – Extended Through June 30, 2021
IL21-4	Income Tax	Earned Income Credit Computation for 2020
IL21-5	Income Tax	Interest Rate
IL21-6	Sales & Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL21-7	Individual Income Tax	Individual Income Tax Relief – Tax Year 2020 and SC Internal Revenue Code Tax Conformity Update
IL21-8	Income Tax and Sales Tax	Extended Tax Relief - Nexus and Income Tax Withholding Requirements for Employers with Workers Temporarily Working Remotely as a Result of COVID-19
IL21-9	All Taxes	Citator of SC Advisory Opinions
IL21-10	All Taxes	Advisory Opinion Index
IL21-11	Income Tax	Per Capita Income Figures for State of South Carolina
IL21-12	Sales Tax	“Buydown” – Excluded from Gross Proceeds of Sales
IL21-13	Income Tax and Property Tax	Abandoned Building Revitalization Credit -- Repeal of Act Postponed and General Guidance Published Addressing Common Credit Questions
IL21-14	Income Tax	Unemployment Compensation – Partial Exclusion for 2020
IL21-15	Individual Income Tax	COVID-Related Distributions from Retirement Plans under the Federal CARES Act of 2020
IL21-16	Income Tax	Community Development Credits – Increase in Credit Limit for Tax Years 2021 and Thereafter
IL21-17	Sales & Use Tax	Sales Tax Holiday Dates for 2021 and List of Exempt and Non-Exempt Items
IL21-18	ABL Tax	Curbside Delivery or Pick-Up Area for Beer and Wine - State of Emergency Due to COVID-19 No Longer Effective
IL21-19	All Taxes	Interest Rate
IL21-20	All Taxes	Citator of SC Advisory Opinions
IL21-21	All Taxes	Advisory Opinion Index
IL21-22	All Taxes	Nexus and Income Tax Withholding Requirements for Employers with Workers Temporarily Working Remotely as a Result of COVID-19
IL21-23	All Taxes	Interest Rate for Under/Overpayments – September 1985 – December 31, 2021
IL21-24	All Taxes	Legislative Changes for 2021 / New Laws
IL21-25	All Taxes	Citator of SC Advisory Opinions
IL21-26	All Taxes	Advisory Opinion Index
IL21-27	Income Tax	Per Capita Income Figures for South Carolina and South Carolina Counties
IL21-28	Income Tax and Property Tax	Job Tax Credit – County Rankings for 2022 and Property Tax Fee in Lieu of Property Taxes – Reduced Investment Counties Tax Moratorium-Qualifying Counties
IL21-29	All Taxes	Interest Rate
IL21-30	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL21-31	Income Tax and Sales Tax	Nexus and Income Tax Withholding Requirements for Employers with Workers Temporarily Working Remotely as a Result of COVID-19