The Department of Revenue publishes advisory opinions, written statements issued to the public to announce general information useful in complying with the laws administered by the agency. This collection includes information letters, private letter rulings, private revenue opinions, revenue procedures, and revenue rulings.

Recent Submissions

  • SC private letter ruling 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
    This paper gives a ruling on the annual membership fees paid to a company that allow members to receive the benefits that are associated with shopping on-line and are subject to South Carolina sales tax as part of the ...
  • SC revenue ruling #16-3 

    South Carolina Department of Revenue (South Carolina State Library, 2016-05-05)
    Restaurants in South Carolina have begun utilizing electronic tablet table top ordering and bill payment devices. The purpose and intended use of these devices is to streamline the ordering and bill payment processes by ...
  • SC revenue ruling #16-1 

    South Carolina Department of Revenue (South Carolina State Library, 2016-02-03)
    After several inquiries from the trucking industry, the Department of Revenue established the conversion factors for compressed natural gas and liquefied natural gas in August, 2014. This advisory opinion now represents ...
  • SC INFORMATION LETTER #16-4 (revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2016-03-17)
    The interest rate to be applied to underpayments and overpayments of taxes is listed. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.
  • SC INFORMATION LETTER #16-3 

    South Carolina Department of Revenue (South Carolina State Library, 2016-05-01)
    The South Carolina Code of Laws allows the imposition of various types of local sales and use taxes. Citizens of a county, depending upon the needs within the county, may impose one or several local sales and use taxes. ...
  • SC REVENUE RULING #16-7 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
    This document provides an overview of South Carolina net operating losses (NOLs), the application of Internal Revenue Code (IRC) Section 382 limitations on South Carolina NOL carryforwards, and the application of IRC Section ...
  • SC revenue ruling #16-6 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
    The following guidance is part of the Department’s continuing effort to provide the public updated use tax information, including reporting and filing methods. The questions and answers are written in general terms to ...
  • SC REVENUE RULING #16-5 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
    This ruling proclaims that charges paid by a customer for streaming television programs, movies, music, and other similar content are charges for communication services and are therefore subject to South Carolina sales and ...
  • SC INFORMATION LETTER #16-8 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-07)
    A citator of advisory opinions issued by the Department from 1987 through June 2016 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published. This ...
  • SC revenue ruling #16-2 

    South Carolina Department of Revenue (South Carolina State Library, 2016-04-07)
    The purpose of this advisory opinion is to update SC Revenue Ruling #91-15 concerning interest exempt from South Carolina income taxes. This advisory opinion provides a discussion of the types of interest exempt from South ...

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