Now showing items 21-40 of 52

    • SC INFORMATION LETTER #18-1 

      South Carolina Department of Revenue (South Carolina State Library, 2018-05-01)
      These are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...
    • SC INFORMATION LETTER #18-2 

      South Carolina Department of Revenue (South Carolina State Library, 2018-03-08)
      This is a listing of interest rates to be applied to underpayments of taxes for the period from 1985 to 2018.
    • SC information letter #18-3 

      South Carolina Department of Revenue (South Carolina State Library, 2018-04-16)
      This is an index of South Carolina advisory opinions issued by the Department from 1987 through March 30, 2018.
    • SC information letter #18-4 

      South Carolina Department of Revenue (South Carolina State Library, 2018-04-16)
      A citator of advisory opinions issued by the Department from 1987 through March 31, 2018 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #19-10 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-02)
      The purpose of this Information Letter is to inform taxpayers of Proposed Treasury Regulation 1.170A-1 and its potential impact on South Carolina taxpayers. The application of this proposed regulation is a federal income ...
    • SC information letter #19-11 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-03)
      A number of South Carolina income, sales and use, and property tax incentives require jobs associated with the incentive to meet certain state or county per capita personal income requirements to determine qualification ...
    • SC information letter #19-13 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-23)
      This is a citator of advisory opinions issued by the Department from 1987 through March 31, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #19-20 

      South Carolina Department of Revenue (South Carolina State Library, 2019-07-24)
      This is a citator of advisory opinions issued by the Department from 1987 through June 30, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #19-25 

      South Carolina Department of Revenue (South Carolina State Library, 2019-10-21)
      This is a citator of advisory opinions issued by the Department from 1987 through September 30, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #19-4 

      South Carolina Department of Revenue (South Carolina State Library, 2019-01-29)
      This is a citator of advisory opinions issued by the Department from 1987 through December 31, 2018. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #19-5 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-01)
      Attached are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...
    • SC information letter #19-6 

      South Carolina Department of Revenue (South Carolina State Library, 2019-02-27)
      The interest rate to be applied to underpayments and overpayments of taxes is listed here.
    • SC information letter #19-7 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-13)
      This Information Letter provides a summary of South Carolina conformity with Internal Revenue Code (IRC) sections affecting individual taxpayers. A chart of the individual tax provisions in the TCJA and whether or not South ...
    • SC information letter #19-8 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-13)
      The Internal Revenue Service announced that it will waive federal penalties imposed by Internal Revenue Code Section 6654(a) for underpayments of estimated taxes by certain farmers and fishermen. The Department will follow ...
    • SC information letter #19-9 

      South Carolina Department of Revenue (South Carolina State Library, 2019-05-01)
      This information letter is being issued to reflect certain changes taking effect on April 30, 2019 and May 1, 2019 regarding county sales and use taxes. A chart is provided listing counties and the exemptions they enforce.
    • SC information letter #21-1 

      South Carolina Department of Revenue (South Carolina State Library, 2021-01-19)
      An index of South Carolina advisory opinions issued by the Department from 1987 through December 31, 2020 is attached.
    • SC information letter #21-2 

      South Carolina Department of Revenue (South Carolina State Library, 2021-01-19)
      This is a citator that provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #21-3 

      South Carolina Department of Revenue (South Carolina State Library, 2021-01-20)
      The Department is announcing that the simplified refund procedure set forth in SC Information Letter #20-18 has been extended and will apply to admissions tax refunds to ticketholders for events scheduled from March 31, ...
    • SC information letter #21-6 

      South Carolina Department of Revenue (South Carolina State Library, 2021-05-01)
      Attached are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...
    • SC information letter #21-9 

      Unknown author (South Carolina State Library, 2021-04-08)
      A citator of advisory opinions issued by the Department from 1987 through March 2021 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published to the ...