2023

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CALENDAR YEAR 2023 ×

Advisory Opinions

New & Draft Advisory Opinions

SC Codes & Regulations

Current Year Legislation

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR23-1	Income, Corporate License, and Bank Tax	South Carolina Tax Credit for Hiring Veterans
RR23-2	Income, Corporate License, and Bank Tax	South Carolina Income Tax Credit for Hiring Formerly Incarcerated Individuals
RR23-3	Sales and Use Tax	Motor Vehicles, Motorcycles, Recreational Vehicles, and Self-Propelled Light Construction Equipment
RR23-4	Sales and Use Tax	Tax Exemption for Farmers - Frequently Asked Questions and List of Eligible Items

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP23-1	Administrative	Return Due Date Falling on Saturday, Sunday, or Legal Holiday

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL23-1	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL23-2	All Taxes	Interest Rate
IL23-3	Income Tax	Emancipation Day Holiday – Impact on Filing Deadlines, Payments, and Claims for Refund
IL23-4	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL23-5	Income Tax	Per Capita Income Figures for State of South Carolina
IL23-6	All Taxes	Interest Rate
IL23-7	Sales and Use Tax	Sales Tax Holiday
IL23-8	All Taxes	Citator of Advisory Opinions
IL23-9	All Taxes	Advisory Opinion Index
IL23-10	All Taxes	Interest Rate
IL23-11	All Taxes	Tax Legislative Update for 2023
IL23-12	Income Tax	Hurricane Idalia Tax Relief
IL23-13	ABL	Recognized Training Programs
IL23-14	All Taxes	Citator of SC Advisory Opinions
IL23-15	All Taxes	Advisory Opinion Index
IL23-16	Income Tax	Per Capita Income Figures for South Carolina and South Carolina Counties
IL23-17	All Taxes	Interest Rate
IL23-18	Income Tax and Property Tax	Job Tax Credit – County Rankings for 2024 Fee in Lieu of Property Taxes – Reduced Investment Counties Tax Moratorium – Qualifying Counties
IL23-19	All Taxes	Citator of SC Advisory Opinions
IL23-20	All Taxes	Advisory Opinion Index