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Revenue Rulings:  ​

Advisory Opinion # Tax Type Subject
R​R24-1
Deed Recording Fee
South Carolina Deed Recording Fee
​​RR24-2​
​Income Tax
​Solar Energy Credit
​RR2​4-3
​Income Tax
​Tuition Tax Credit
RR24-4​
Admissions Tax
​Golf Club Monthly or Annual Dues
RR24-5​
​Income Tax
​Military Servicemember and Spouse – Domicile and Taxation
RR24-6​
​Income Tax
​Rehabilitation Credits for Historic Structures and Historic Residential Structures
Revenue Procedures:
Advisory Opinion # Tax Type Subject
RP2​4-1
ABL
Penalty Guidelines for ABL Violations
Private Letter Rulings:
Advisory Opinion # Tax Type Subject
PLR24-1​
Income Tax
​​Sale of a Partnership Interest
​PLR24-2​
​Sales and Use Tax
​Sale and Rental of Digital Textbooks
PLR24-3​
​Sales Tax
Flex Dollars – Educational Meal Plans
Information Letters: ​ ​ ​
Advisory Opinion # Tax Type Subject
​IL24-1​​
Sales and Use Tax
​Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information​
IL24-2​
All Taxes
​Interest Rate
IL24-3
​Income Tax
Per Capita Income Figures for State of South Carolina
​​IL24-​4
​Income Tax
​Rollover to Roth IRA
IL24-5
​Sales and Use Tax
Income Tax
​Energy Efficient Manufactured Homes – Expiration of Sales and Use Tax Exemption 
and Income Tax Credit​
​​IL24-6​
Income Tax, Corporate License Fees, Insurance Premium Tax, Property Tax
​Amendment to the Maximum Abandoned Buildings Revitalization Credit
​​IL24-7​
Sales and Use Tax
Sales Tax Holiday Dates for 2024
​IL24​-8
​All Taxes
Citator of SC Advisory Opinions
IL24-9​
All Taxes
Advisory Opinion Index
​IL24-10​
Sales and Use Tax
​Durable Medical Equipment – Exemption
IL24-11​
All Taxes
​Interest Rate
​IL24-12​
Income Tax
Hurricane Debby Tax Relief for Persons and Businesses in South Carolina
​IL24-13​
​All Taxes
​Interest Rate
IL24-14​
​All Taxes
​Citator of SC Advisory Opinions
​IL24-15​
​All Taxes
​Advisory Opinion Index
​IL24-16​
​All Taxes
​Tax Legislative Update for 2024
​IL24-17​
​Income Tax

​Hurricane Helene Tax Relief for Persons and Businesses in South Carolina​

​​IL24-18​
​Miscellaneous Taxes/Beer and Wine Taxes
​Sales of Beer or Wine to the Military
​IL24-19​
​All Taxes
Interest Rate
​IL24-20​

​Income Tax
​Per Capita Income Figures for South Carolina and South Carolina Counties
​​IL24-21​
​Income Tax
Property Tax
​Job Tax Credit - County Rankings for 2025
Fee in Lieu of Property Taxes - Reduced Investment Counties
Tax Moratorium - Qualifying Counties