SC Information Letters

The Department of Revenue publishes information letters to provide information to the public to announce general information useful in complying with the laws administered by the Department. An Information Letter has no precedential value.

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    SC information letter #24-1
    (2024-01-05) South Carolina Department of Revenue
    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. Municipal councils, or the citizens of a municipality, may impose a sales and use tax for tourism development if the municipality is located in a county from which revenues from the state accommodations tax are at least $14 million in a fiscal year. While most of these local sales and use taxes provide the same exemptions for certain sales and purchases, there are some differences with respect to sales of unprepared foods. 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. The attached charts only address the general local sales and use taxes collected by the Department on behalf of the counties, municipalities, school districts, and the Catawba Indian tribal government. They do not address the local taxes imposed on sales of accommodations or on sales of prepared meals that are collected directly by the counties or municipalities
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    SC information letter #23-20
    (2023-12-31) South Carolina Department of Revenue
    An index of South Carolina advisory opinions issued by the Department from 1987 through December 31, 2023 is attached to this information letter.
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    SC information letter #23-19
    (2023-12-31) South Carolina Department of Revenue
    A citator of advisory opinions issued by the Department from 1987 through December 31, 2023 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published to the best of our knowledge. It does not include the effect new laws, regulations, or court decisions have on previously issued advisory opinions; it should not be relied on as a substitute for researching original sources of authority. This citator has been compiled as a reference tool for the convenience of taxpayers, tax practitioners, and Department employees. Because of the number of years and the number of advisory opinions, it is possible that you may find an error or omission in this citator.
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    SC information letter #23-18
    (2023-12-06) South Carolina Department of Revenue
    The purpose of this information letter is to provide the county rankings for purposes of the job tax credit, counties qualifying for the corporate tax moratorium, and counties qualifying for the reduced fee in lieu of property tax.
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    SC information letter #23-17
    (2023-11-30) South Carolina Department of Revenue
    The interest rate to be applied to underpayments and overpayments of taxes is listed in this document. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.