SC Revenue Rulings

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The Department of Revenue publishes revenue rulings 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.

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SC Revenue Ruling #24-5
(2024-11) South Carolina Department of Revenue
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 It is the Department’s position until superseded or modified by a change in statute, regulation, court decision, or another Department advisory opinion. This Ruling provides the South Carolina Department of Revenue’s opinion on the application of South Carolina law to Section 18 of the VAEIA and 50 U.S.C. § 4001.
SC Revenue Ruling #24-4
(2024-05-13) South Carolina Department of Revenue
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 It is the Department’s position until superseded or modified by a change in statute, regulation, court decision, or another Department advisory opinion. S.C. Code Ann. § 12-21-2420 imposes an admissions tax of five percent (5%) upon all paid admissions to places of amusement within this State. On May 13, 2024, Governor Henry McMaster signed Bill Number H. 3880 (“Act”), which amends S.C. Code Ann. § 12-21-2420 to exempt from admissions tax “annual or monthly dues paid to a golf club.” The purpose of this advisory opinion is to address questions concerning the scope of this exemption.
SC Revenue Ruling #24-3
(2024-07-09) South Carolina Department of Revenue
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 It is the Department’s position until superseded or modified by a change in statute, regulation, court decision, or another Department advisory opinion. S.C. Code Ann. § 12-6-3385 provides for a refundable individual income tax credit for tuition paid to an institution of higher learning, or other designated institution, during the tax year. To qualify for the credit, students must meet the requirements found in the credit statute. This advisory opinion provides answers to common questions about the Tuition Tax Credit.
SC revenue ruling #24-2
(2024-03-24) South Carolina Department of Revenue
The S.C. code of laws provides a credit against a taxpayer’s income tax liability for the purchase and installation of a qualifying solar energy system, small hydropower system, or geothermal machinery and equipment. This credit is generally known as the “Solar Energy Credit.” The purpose of this advisory opinion is to answer frequently asked questions about this credit.
SC revenue ruling #24-1
(2024-01-09) South Carolina Department of Revenue
To effectuate the goal of providing a single source of information about the application of the deed recording fee, the Department incorporates herein the guidance provided in the January 2024 version of the Deed Recording Fee Manual as if it were published in its entirety in this Revenue Ruling.
SC revenue ruling #23-4
(2022-07-07) South Carolina Department of Revenue
Farmers in the agriculture industry enjoy numerous exemptions from South Carolina’s sales and use tax. Farmers issued a South Carolina Agriculture Tax Exemption (“SCATE”) card by the South Carolina Department of Agriculture may purchase certain items free of state sales and use tax and free of any local sales and use taxes collected by the Department on behalf of local jurisdictions. For a sale to be exempt requires the farmer’s use of the product in the agricultural industry for business purposes. For example, a farmer’s purchase of a tractor implement used to cultivate a field used to grow vegetables for sale for human consumption is exempt. The same implement used to cultivate a food plot for wild game is not exempt even if the purchaser holds a SCATE card.
SC revenue ruling #23-3
(2023-09-26) South Carolina Department of Revenue
In Jack's Custom Cycles, Inc. v. S.C. Dep't of Revenue, 439 S.C. 35, 885 S.E.2d 433 (Ct. App. 2023), reh'g denied (Apr. 26, 2023), the South Carolina Court of Appeals held that the term “motor vehicle” includes certain vehicles that the Department of Revenue previously excluded from the maximum tax provisions in S.C. Code Ann. § 12-36-2110. The purpose of this advisory opinion is to update guidance concerning which vehicles are motor vehicles subject to the partial tax exemption pursuant to S.C. Code Ann. § 12-36-2110. This document is concerning motor vehicles, motorcycles, recreational vehicles, and self-propelled light construction equipment (sales and use tax).
SC revenue ruling #22-15
(2022-09-07) South Carolina Department of Revenue
Attached is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter, as indicated in the document.
SC revenue ruling #21-24
(2021-09-15) South Carolina Department of Revenue
Attached is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter, as indicated in the document.
SC revenue ruling #21-14
(2021-11-18) South Carolina Department of Revenue
The purpose of this advisory opinion is to provide guidance to eye care professionals, patients with and without vision care insurance, and customers regarding the applicability of the sales tax, including the measure of the tax, for charges for prescription eyeglasses. For purposes of this advisory opinion, references to the term “eyeglasses” means prescription eyeglasses, prescription sunglasses, or prescription contact lenses and includes the lenses (bifocal, trifocal, progressive, etc.), coatings, tinting, and magnetic sunglasses made specifically for the prescription eyeglasses.
SC revenue ruling #21-13
(2021-11-05) South Carolina Department of Revenue
This revenue ruling addresses income tax deductions for those 65 years of age and older concerning retirement or other forms of income.
SC revenue ruling #21-12
(2021-09-29) South Carolina Department of Revenue
The purpose of this Revenue Ruling is to address whether individuals are entitled to the South Carolina retirement income deduction of $3,000 or $10,000 provided in Code Section 12-6-1170 for COVID-related distributions from eligible retirement plans under Section 2202 of the Federal Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) and the impact on any South Carolina retirement income deduction claimed if the COVID-related distribution is repaid in a direct nontaxable transfer.
SC revenue ruling #21-10
(2021-06-24) South Carolina Department of Revenue
The purpose of this advisory opinion is to update SC Revenue Ruling #10-5 to address changes made to the Servicemembers Civil Relief Act ("Federal Act") by the Veterans Benefits and Transition Act in 2018 that allows a spouse to elect the domicile of a servicemember; to update the documentation a spouse meeting Federal Act requirements must provide to an employer to request exemption from withholding; and to clarify the Department's guidance with respect to the application of the Federal Act when a nonresident military servicemember is stationed in a border state, or is living with his or her spouse in a border state. This advisory opinion addresses common questions associated with the income tax provisions of the Federal Act and uses the term "domicile" solely in reference to a person's domicile for income tax purposes. All other Federal Act provisions, including those that deal with property taxes, are not addressed.
SC revenue ruling #20-1
(2020-02-19) South Carolina Department of Revenue
The purpose of this advisory opinion is to update the Department of Revenue’s (“Department”) internal appeals process for tax matters. The primary change is to revise the appeals process to include a new Appeals Section established by the Department. Additionally, significant changes were made to “The South Carolina Revenue Procedures Act” (Chapter 60, Title 12) by Act No. 265 of 2018. Changes to Chapter 60 addressed in this Revenue Procedure include the items listed in this document.
SC revenue ruling #17-10 revised
(2017-06-27) South Carolina Department of Revenue
The General Assembly recently enacted the South Carolina Infrastructure and Economic Development Reform Act to address the needs of South Carolina’s transportation infrastructure system and to set the State on the path towards a first-class road network. As part of its effort to improve the State’s transportation infrastructure network, a new infrastructure maintenance fee has been enacted that will become effective July 1, 2017.
SC revenue ruling #17-5
(2017-08-29) South Carolina Department of Revenue
South Carolina imposes a deed recording fee pursuant to Chapter 24 of Title 12. This fee is composed of two fees – a state fee of one dollar thirty cents for each five hundred dollars, or fractional part of five hundred dollars, of the realty’s value and a county fee of fifty-five cents for each five hundred dollars, or fractional part of five hundred dollars, of the realty’s value. The fee is collected by the office of the county clerk of court or register of deeds, which remits the state portion of the fee to the Department of Revenue on a monthly basis. The purpose of this advisory opinion is to provide a comprehensive discussion of the application of the deed recording fee to a wide variety of real estate transactions. This advisory opinion will “summarize” longstanding Department opinion concerning the taxability of these transactions.
SC revenue ruling #15-7 repeal
(2019-12-31) South Carolina Department of Revenue
The Abandoned Building Revitalization Act of 2013 (Act) was enacted in Title 12, Chapter 67 to create an incentive for the rehabilitation, renovation, and redevelopment of abandoned buildings located in South Carolina. The Act provides that restoration of abandoned buildings into productive assets for the communities in which they are located serves a public and corporate purpose and results in job opportunities. To remove and alleviate adverse conditions, including disproportionate expenditure of public funds, unmarketability of property, area crime, and abnormal exodus of families and businesses, it is necessary to encourage private investment and restore the tax base of the taxing districts in which such buildings are located by the redevelopment of abandoned buildings. CAVEAT: As a result of amendments to the Act in 2015, there are several differences between the credit provisions applicable to building sites placed in service before and after June 9, 2015. These differences are noted throughout this document.. A taxpayer who rehabilitates an abandoned building, incurs rehabilitation expenses exceeding $75,000, $125,000, or $250,000 at each building site based on the building’s location, and meets the other Act requirements, is eligible for either a credit against “income taxes”1 or real property taxes. A taxpayer selects the credit type by filing a “Notice of Intent to Rehabilitate.”
SC revenue ruling #23-2
(2023-08-15) South Carolina Department of Revenue
The law provides a tax credit for any taxpayer who hires a formerly incarcerated individual after 2021 but before 2027 to participate in a registered apprenticeship program certified by the United States Department of Labor. The purpose of this advisory opinion is to provide an overview of and to address general questions about this new South Carolina credit.
SC revenue ruling #23-1
(2022-06-22) South Carolina Department of Revenue
The law provides a tax credit for any taxpayer who hires a veteran of the Armed Forces of the United States on or after June 22, 2022 and before January 1, 2027, to participate in a registered apprenticeship program certified by the United States Department of Labor. An employer may claim the credit for up to three years if all requirements of the statute are met. The purpose of this advisory opinion is to provide an overview of and to address general questions about this new South Carolina credit.
SC revenue ruling #22-13
(2022-12-01) South Carolina Department of Revenue
The purpose of this advisory opinion is to update SC Revenue Ruling #18-13 concerning the partial property tax exemption for manufacturing property to reflect changes made to the partial exemption by Act. No. 39 of 2021, which excludes public utilities from application of the partial exemption, and Act No. 228 of 2022 which increases the amount of the partial exemption, eliminates the phase-in of the partial exemption, and increases the reimbursement cap for the partial exemption.