Now showing items 21-34 of 34

    • SC information letter #19-25 

      South Carolina Department of Revenue (South Carolina State Library, 2019-10-21)
      This is a citator of advisory opinions issued by the Department from 1987 through September 30, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #19-4 

      South Carolina Department of Revenue (South Carolina State Library, 2019-01-29)
      This is a citator of advisory opinions issued by the Department from 1987 through December 31, 2018. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #19-5 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-01)
      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 #19-6 

      South Carolina Department of Revenue (South Carolina State Library, 2019-02-27)
      The interest rate to be applied to underpayments and overpayments of taxes is listed here.
    • SC information letter #19-7 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-13)
      This Information Letter provides a summary of South Carolina conformity with Internal Revenue Code (IRC) sections affecting individual taxpayers. A chart of the individual tax provisions in the TCJA and whether or not South ...
    • SC information letter #19-8 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-13)
      The Internal Revenue Service announced that it will waive federal penalties imposed by Internal Revenue Code Section 6654(a) for underpayments of estimated taxes by certain farmers and fishermen. The Department will follow ...
    • SC information letter #19-9 

      South Carolina Department of Revenue (South Carolina State Library, 2019-05-01)
      This information letter is being issued to reflect certain changes taking effect on April 30, 2019 and May 1, 2019 regarding county sales and use taxes. A chart is provided listing counties and the exemptions they enforce.
    • 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 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 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 ...