Advisory Opinions

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.

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    Information guide - request for advisory opinion
    (South Carolina State Library, 2021-05-04) South Carolina Department of Revenue. Policy Division
    This information guide briefly explains the procedure for obtaining a written determination, as outlined in Revenue Procedure #09-3, from the South Carolina Department of Revenue (Department).
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    SC private letter ruling 16-1
    (South Carolina State Library, 2016-07-06) South Carolina Department of Revenue
    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 consideration paid for the purchase of tangible personal property pursuant to Code Section 12-36-60. It also rules on the free one month trial membership offered by a company that allows individuals to receive the same benefits as other members that are associated with shopping on-line and is not a sale of tangible personal property for a consideration under Code Section 12-36-100 and, therefore, is not subject to South Carolina sales and use tax.