Law & Policy- 2007

CALENDAR YEAR 2007 ×

Advisory Opinions

New & Draft Advisory Opinions

Policy Manuals

SC Codes & Regulations

Current Year Legislation

Helpful Links

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR07-1	Income Tax, Property	Job Tax Credit-County Rankings for 2006 Fee in Lieu of Property Taxes-Reduced Investment Counties Tax Moratorium-Qualifying Counties
TRR07-2	Income Tax	Job Tax Credit - New Small Business Provisions
RR07-2	Income Tax	Job Tax Credit - New Small Business Provisions
RR07-3	Sales and Use Tax	Nexus Creating Activities for Sales and Use Taxes
TRR07-4	Sales and Use Tax	Exemption for Unprepared Foods
RR07-4	Sales and Use Tax	Exemption for Unprepared Foods
RR07-5	Use Tax	Use Tax Information for Individuals, Businesses & Nonprofits

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP07-1	All Taxes	Filing Requirements Where Nexus Is An Issue-Voluntary Filing Procedures

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR07-1	Property Tax	Surcharge on Short-Term Vehicle Rental Contracts
PLR07-2	Sales and Use Tax	Healthcare Communications Network
PLR07-3	Sales and Use Tax	Equipment and Services for Enhancement of Wireless Communications within Buildings
PLR07-4	Sales and Use Tax	Signs-Sales of Tangible Personal Property or Improvements to Realty
PLR07-5	Sales and Use Tax	Federal National Mortgage Association
PLR07-6	Sales and Use Tax	Compliance and Filing Service for Forms filed with the Securities and Exchange Commission
PLR07-7	Sales and Use Tax	Sales of Photograph Prints via an Internet Website

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL07-1	Sales and Use Tax	Exemptions-Local Sales and Use Taxes Collected by Department of Revenue
IL07-2	Income Tax	Refunds Claims-Economic Impact Zone Credits Effective Dates of Legislation
IL07-3	Income Tax, Property Tax	Job Tax Credit-County Rankings for 2007 Fee in Lieu of Property Taxes-Reduced Investment Counties Tax Moratorium-Qualifying Counties
IL07-4	Sales and Use Tax	Exemptions-Local Sales and Use Taxes Collected by Department of Revenue
IL07-5	Sales and Use Tax	Regulation Approved by the General Assembly Retail Licenses and Partnerships
IL07-6	All Taxes	Interest Rate
IL07-7	All Taxes	Citator of SC Advisory Opinions
IL07-8	All Taxes	Advisory Opinion Index
IL07-9	Income Tax	Extended Tax relief to Persons Affected by the April 16 Storm or Virginia Tech Shooting for Tax Returns Originally Due April 17, 2007
IL07-10	Income Tax	Extended Tax Relief to Person Affected byt the April 16 Storm, Virginia Tech Shootings, or Intuit Problems for Tax Returns Originally Due by April 17, 2007
IL07-11	Income Tax	Per Capita Income Figures for State of South Carolina and Counties
IL07-12	Sales and Use Tax	Sales Tax Holiday - 2007
IL07-13	All Taxes	Interest Rate
IL07-14	All Taxes	Citator of SC Advisory Opinions
IL07-15	All Taxes	Advisory Opinion Index
IL07-16	All Taxes	Tax Legislative Update for 2007
IL07-17	All Taxes	Interest Rate
IL07-18	Income Tax	Per Capita Income Figures for State of South Carolina
IL07-19	All Taxes	Citator of SC Advisory Opinions
IL07-20	All Taxes	Advisory Opinion Index
IL07-21	All Taxes	Interest Rate
IL07-22	All Taxes	Citator of SC Advisory Opinions
IL07-23	All Taxes	Advisory Opinion Index