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The purpose of a Revenue Procedure is to provide procedural guidance to the public and Department personnel. It is an advisory opinion issued to assist in the administration of laws and regulations by providing guidance that may be followed in order to comply with the law. It is effective until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion.
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Publication SC Revenue procedure #24-1(2024-03-11) South Carolina Department of RevenueThe purpose of a Revenue Procedure is to provide procedural guidance to the public and Department personnel. It is an advisory opinion issued to assist in the administration of laws and regulations by providing guidance that may be followed in order to comply with the law. It is effective until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion.Publication SC revenue procedure #09-3(South Carolina State Library, 2009-03-20) South Carolina Department of RevenueThe purpose of a Revenue Procedure is to provide procedural guidance to the public and Department personnel. It is an advisory opinion issued to assist in the administration of laws and regulations by providing guidance that may be followed in order to comply with the law. It is effective until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion.Publication SC revenue procedure #21-15(South Carolina State Library, 2021-06-02) South Carolina Department of RevenueThe 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 retroactive adoption of Section 2202 of the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act).Publication SC revenue procedure #21-1(South Carolina State Library, 2021-06-24) South Carolina Department of RevenueThe 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.Publication SC revenue procedure #14-3(South Carolina State Library, 2014-08-01) South Carolina Department of RevenueThere 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 compliance obtained from the Department is prima facie evidence that a return has been filed, a tax has been paid, or that information has been provided as required. This procedure explains the certificate of compliance.Publication SC REVENUE PROCEDURE #15-3(South Carolina State Library, 2015) South Carolina Department of RevenueSC law allows a taxpayer and the Department of Revenue to enter into an agreement to use an allocation and apportionment method other than the standard single sales method, gross receipts method, or industry specific methods. This advisory opinion provides an overview of each of the conditions that must be met to qualify for an economic development based method and the application process.Publication SC REVENUE PROCEDURE #15-2(South Carolina State Library, 2015-06-01) South Carolina Department of RevenueThe purpose of this Revenue Procedure is to provide a procedure for a taxpayer to request use of an alternative apportionment method if the taxpayer believes that the prescribed statutory formula does not fairly represent the extent of the taxpayer’s business activities in South Carolina.Publication SC REVENUE PROCEDURE #15-1(South Carolina State Library, 2015-06-08) South Carolina Department of RevenueThe purpose of this revenue procedure is to establish the procedure for seeking a refund when a taxpayer believes the deed recording fee has been overpaid with respect to a particular deed.