Now showing items 41-60 of 63

    • 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 ...
    • SC private letter ruling #19-1 

      South Carolina Department of Revenue (South Carolina State Library, 2019-06-13)
      A Private Letter Ruling is an advisory opinion issued to a specific taxpayer by the Department to apply principles of law to a specific set of facts or a particular tax situation. It is the Department’s opinion limited to ...
    • SC private letter ruling #20-5 

      South Carolina Department of Revenue (South Carolina State Library, 2020-07-10)
      A Private Letter Ruling is an advisory opinion issued to a specific taxpayer by the Department to apply principles of law to a specific set of facts or a particular tax situation. It is the Department’s opinion limited to ...
    • SC private letter ruling #21-1 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-08)
      A Private Letter Ruling is an advisory opinion issued to a specific taxpayer by the Department to apply principles of law to a specific set of facts or a particular tax situation. It is the Department’s opinion limited to ...
    • SC revenue procedure #14-3 

      South Carolina Department of Revenue (South Carolina State Library, 2014-08-01)
      There are a number of situations which may require that a taxpayer obtain confirmation that all tax returns and taxes administered by the South Carolina Department of Revenue have been filed and paid. A certificate of ...
    • SC revenue procedure #21-1 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-24)
      The purpose of this advisory opinion is to provide guidance in determining who can apply for a sales tax refund or use tax refund - the retailer or the purchaser, and to set forth he process for filing the claim.
    • SC revenue procedure #21-15 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-02)
      The purpose of this Information Letter is to inform individual taxpayers who are in the process of filing their original or amended South Carolina individual income tax returns for tax year 2020 of South Carolina’s ...
    • SC revenue ruling #19-2 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-10)
      Questions have arisen concerning the application of the sales tax and the admissions tax to tours and samples offered by breweries. This document explains how the sales tax and the admissions tax apply to these tours and samples.
    • SC revenue ruling #19-3 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-10)
      Questions have arisen concerning the application of the sales tax, admissions tax, and the liquor by the drink tax to tours and tastings conducted by micro-distilleries. This document explains how the sales tax, the ...
    • SC revenue ruling #19-4 

      South Carolina Department of Revenue (South Carolina State Library, 2019-06-24)
      The sales tax holiday has been in effect since 2000. The purpose of this advisory opinion is to update the Department’s guidance on South Carolina’s annual tax free holiday. This document combines the prior question and ...
    • SC revenue ruling #19-6 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-26)
      The purpose of this advisory opinion is to provide sales and use tax guidance to persons operating as a marketplace facilitator who operate a marketplace where tangible personal property is sold in or into South Carolina ...
    • SC revenue ruling #19-7 

      South Carolina Department of rev (South Carolina State Library, 2019-09-16)
      The advisory opinion concerns the application of the sales and use tax to sales of tangible personal property and sleeping accommodations to federal, state and local government employees, foreign diplomats, federal credit ...
    • SC revenue ruling #21-11 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-22)
      The purpose of this advisory opinion is to remind individual taxpayers of the tax deduction available for establishing a catastrophe savings account and the tax consequences of withdrawals.
    • SC revenue ruling #21-4 

      South Carolina Department of Revenue (South Carolina State Library, 2021-02-10)
      The purpose of a Revenue Ruling is to provide guidance to the public. It is an advisory opinion issued to apply principles of tax law to a set of facts or general category of taxpayers. It is the Department’s position until ...
    • SC revenue ruling #21-5 

      South Carolina Department of Revenue (South Carolina State Library, 2021-03-01)
      The purpose of this advisory opinion is to provide an overview of the federal low-income housing tax credit (federal credit) and the new South Carolina housing tax credit (credit), and to address general questions about ...
    • SC revenue ruling #21-6 

      South Carolina Department of Revenue (South Carolina State Library, 2021-04-14)
      Sales of honey bees are exempt from the sales and use tax as “livestock” under Code Section 12-36-2120(4).
    • SC revenue ruling #21-7 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-10)
      The purpose of this advisory opinion is to provide guidance to persons filing a sales and use tax return regarding the discount provided in Code Section 12-36-2610 for timely filing and paying the sales and use taxes due.