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Revenue Rulings:  ​

Advisory Opinion # Tax Type Subject
RR22-1
​Liquor by the Drink Tax, Admissions Tax, and Sales Tax
Micro-Distillery and Manufacturing Facility Tours and Liquor Tastings
RR22-2
​Sales and Use Tax
​Local Transportation Tax – Expenditure Guidelines
RR22-3
​Income Tax
​Employer Wage Withholding Requirements 
RR22-4​

​Income Tax
​Federal Employee Retention Credit – Modification for Qualified Wages for Tax Years 2020 and 2021
RR22-5
​Income Tax
Income Taxes Paid by a Pass-Through Entity to Other St​ates on Personal Service Income and Other Business Income and the Credit for Taxes Paid to Other States
RR22​-6
​Sales and Use Tax
​Sales of Boats, Boat Motors, and Airplanes

RR22-7
​Sales and Use Tax
​Sales of Boats, Boat Motors, and Boat Trailers​

​RR22-8​
​Sales and Use Tax
​Local Sales and Use Taxes and Catawba Tribal Sales and Use Tax 

RR2​2-9
​Sales and Use Tax
Injectable Medications and Injectable Biologics Sold to Hospitals and Independent Surgery Centers – Exemption in Code Section 12-36-2120(80)
​​RR22-10
​Sales and Use Tax
​Inflation Fees, Convenience Fees, Non-Cash Adjustment Fees, and Similar Fees ​
​RR22-11
​Income Tax Index
​Age 65 and Older Deduction, Retirement Income Deductions, and Earned Income Offset by Military Retirement
RR22-12​
​Sales and Use Tax
​Fuel Surcharges by Retailers Delivering Tangible Personal Property
RR22-13​
​Property Tax
​Manufacturing Property – Partial Property Tax Exemption
Revenue Procedures:
Advisory Opinion # Tax Type Subject



Private Letter Rulings:
Advisory Opinion # Tax Type Subject
PLR22-1
​Sales and Use Tax
Sales of Allergen Extracts – Injectable Biologics Exemption
​PLR22-2
​Sales and Use Tax
​Chemically Injected Medication – Exemption in
Code Section 12-36-2120(80)​
Information Letters:
Advisory Opinion # Tax Type Subject
​IL22-1
​All Taxes
Citator of SC Advisory Opinions
IL22-2
​All Taxes
​Advisory Opinion Index 
IL22-3
​All Taxes
​Interest Rate
IL22-4
​Income Tax
​SC Tax Forms and Reporting Issues for Tax Year 2021
IL22-5
​Income Tax
​Per Capita Income Figures for State of South Carolina
​IL22-6
​All Taxes
​Citator of SC Advisory Opinions
​IL22-7
​All Taxes
​Advisory Opinion Index
​IL22-8
​Income Taxes
​Emancipation Day Holiday – Impact on Filing Deadlines, Payments, and Claims for Refund
​IL22-9
​All Taxes
​Interest Rate​
IL22-10
Sales and Use Tax
Sales Tax Holiday Dates for 2022​​
IL22-11​
​All Taxes
​Citator of Advisory Opinions
​IL22-12​
​All Taxes
​Advisory Opinion Index
IL22-13
​All Taxes
​Interest Rate​
​IL22-14
​Income Taxes
​Student Loan Debt Forgiveness – SC Tax Treatment​
IL22-15
​All Taxes
​Tax Legislative Update for 2022​
IL22-16
​Sales and Use Tax
​Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart, and Exemption Information​
​IL22-17
​Sales and Use Tax
​SC Infrastructure and Economic Development Reform Act​
​IL22-18 (revised)
​Income Tax
​One-Time Individual Income Tax Refund (Rebate) in 2022​
​IL22-19​
​Income Tax
Hurricane Ian Tax Relief for Persons and Businesses in South Carolina
IL22-20​
​All Taxes
​Citator of SC Advisory Opinions
IL22-21​
​All Taxes
​Advisory Opinion Index
IL​22-22​
​All Taxes
​Interest Rate
​IL22-2​3
​Income Tax;
Property Tax
​Job Tax Credit – County Rankings for 2023
Fee in Lieu of Property Taxes – Reduced Investment Counties
Tax Moratorium – ​Qualifying Counties
​IL22-24​
​Income Tax
​Per Capita Income Figures for South Carolina and South Carolina Counties
​IL22-25 (revis​ed)
​Sales and Use Tax
​Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information