Law & Policy- 2008

CALENDAR YEAR 2008 ×

Advisory Opinions

New & Draft Advisory Opinions

Policy Manuals

SC Codes & Regulations

Current Year Legislation

Helpful Links

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR08-1	Income Tax	Nexus
RR08-2	Income Tax	Tax Rate Reduction on Active Trade or Business Income from a Pass Through Business
RR08-3	Sales and Use Tax	Research and Development Machines
RR08-4	Sales and Use Tax	Federal Coupons for Television Converter Boxes
RR08-5	Sales and Use Tax	Purchases by Individuals 85 Years of Age and Older
RR08-6	Use Tax	Use Tax Information for Individuals, Businesses and Nonprofits
RR08-7	Sales Tax	Sales of Boats, Motors, and Boat Trailers
RR08-8	Casual Excise Tax	Collection of Casual Excise Tax and Use Tax on Sale of a Motor Vehicle, Motorcycle, Boat, Motor, Airplane, Trailer, etc.
RR08-9	Sales or Use Tax	Sales of Horse Trailers and Stock Trailers
RR08-10	Sales or Use Tax	Sales of Fire Trucks and Fire Fighting Equipment
RR08-11	Sales and Use Tax	Withdrawals from Inventory for Use in South Carolina and Outside of South Carolina
RR08-12	Sales and Use Tax	Motion Picture Production Company Exemption
RR08-13	Sales and Use Tax	Second Amendment Sales Tax Holiday

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP08-1	Income Tax	Transfer, Devise, or Distribution of a Conservation Credit Under Code Section 12-6-3515
RP08-2	Sales and Use Tax	Resale Certificate
RP08-3	Income Tax	Tax Relief for Military Personnel Serving in Areas Classified as Combat Zones by the United States
RP08-4	All Taxes	Taxpayers' Rights Advocate
RP08-5	Withholding	Filing of W-2's and 1099's
RP08-6	All Taxes	Penalty Waiver

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR08-1	Sales and Use Tax	Charges for Gas Cylinders Provided to a Manufacturer
PLR08-2	Sales and Use Tax	Automobile Leaes and Vehicle Maintenance Contracts
PLR08-3	Sales and Use Tax	Production of Genetically Enhanced Tree Seedlings for Sale

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL08-1	All Taxes	Job Tax Credit - County rankings for 2008, Fee in Lieu of Property Taxes - Reduced Investment Counties, Tax Moratorium - Qualifying Counties
IL08-2	Sales Tax	Alternative Fuel Vehicles & Conversion Equipment - Sales Tax Rebate
IL08-3	Property Sales and Use Tax	Regulations Approved by the General Assembly
IL08-4	All Taxes	Interest Rate
IL08-5	All Taxes	Citator of SC Advisory Opinions
IL08-6	All Taxes	Advisory Opinion Index
IL08-7	Income Tax	Federal Economic Stimulus Payment
IL08-8	Income Tax	Per Capita Income Figures for State of South Carolina and Counties
IL08-9	All Taxes	Interest Rate
IL08-10	Sales and Use Tax	Regulations Approved by the General Assembly
IL08-11	Sales and Use Tax	Sales Tax Holiday - 2008
IL08-12	All Taxes	Tax Legislative Update for 2007-Supreme Court Opinion
IL08-13	Sales Tax	Alternative Fuel Vehicles and Conversion Equipment Sales Tax Rebate Eliminated
IL08-14	All Taxes	Citator of SC Advisory Opinions
IL08-15	All Taxes	Advisory Opinion Index
IL08-16	Sales and Use Tax	Regulation Approved by the General Assembly
IL08-17	All Taxes	Tax Legislative Update for 2008
IL08-18	All Taxes	Interest Rate
IL08-19	Sales and Use Tax	Exemption-Local Sales and Use Taxes Collected by the Department of Revenue
IL08-20	All Taxes	Extended Tax Relief to Victims of Hurricanes Gustav and Ike
IL08-21	ABL	Recognized Training Programs
IL08-22	Income Tax	Per Capita Income Figures for State of South Carolina
IL08-23	All Taxes	Citator of SC Advisory Opinions
IL08-24	All Taxes	Advisory Opinion Index
IL08-25	All Taxes	Interest Rate
IL08-26	Sales and Use Tax	Local Sales and Use Tax Chart and Exemption Information
IL08-27	All Taxes	Extensions for Partnerships, Estates, and Trusts
IL08-28	All Taxes	Citator of SC Advisory Opinions
IL08-29	All Taxes	Advisory Opinion Index