Now showing items 1-20 of 33

    • SC INFORMATION LETTER #17-10 (Revised) 

      South Carolina Department of Revenue (South Carolina State Library, 2017-06-27)
      The Department of Revenue, in coordination with the Department of Motor Vehicles, has prepared several charts to assist dealers and other retailers in determining: (1) whether the sale is subject to the new infrastructure ...
    • SC INFORMATION LETTER #17-11 

      South Carolina Department of Revenue (South Carolina State Library, 2017-07-20)
      The most recently available State per capita income figure is: State of South Carolina $39,465.
    • SC INFORMATION LETTER #17-12 

      South Carolina Department of Revenue (South Carolina State Library, 2017-07-26)
      A citator of advisory opinions issued by the Department from 1987 through June 2017 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published to the ...
    • SC INFORMATION LETTER #17-13 

      South Carolina Department of Revenue (South Carolina State Library, 2017-08-28)
      When recording a deed, Code Section 12-24-70 requires an affidavit to be filed with a deed. This document contains a sample affidavit.
    • SC INFORMATION LETTER #17-14 

      South Carolina Department of Revenue (South Carolina State Library, 2017-09-12)
      The interest rate to be applied to underpayments and overpayments of taxes is listed here.
    • SC INFORMATION LETTER #17-15 

      South Carolina Department of Revenue (South Carolina State Library, 2017-09-20)
      This 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.
    • SC INFORMATION LETTER #17-16 

      South Carolina Department of Revenue (South Carolina State Library, 2017-11-15)
      The job tax credit, the tax moratorium, and the reduction in the minimum required fee in lieu of property tax investment are dependent, in part, on per capita income and unemployment rate data received from the South ...
    • SC INFORMATION LETTER #17-17 

      South Carolina Department of Revenue (South Carolina State Library, 2017-11-17)
      This is a listing of South Carolina per capita income broken down by county. The state per capita income is $39,517.
    • SC INFORMATION LETTER #17-18 

      South Carolina Department of Revenue (South Carolina State Library, 2017-12-06)
      The interest rate to be applied to underpayments and overpayments of taxes is listed here.
    • SC INFORMATION LETTER #17-7 

      South Carolina Department of Revenue (South Carolina State Library, 2017-06-05)
      Code Section 12-36-2120(57) provides for an annual three-day sales tax holiday for sales taking place from 12:01 a.m. on the first Friday in August and ending at midnight on the following Sunday. Accordingly, the 2017 sales ...
    • SC INFORMATION LETTER #17-8 

      South Carolina Department of Revenue (South Carolina State Library, 2017-06-21)
      The purpose of this information letter is to provide information on tax changes under the South Carolina Infrastructure and Economic Development Reform Act that becomes effective July 1, 2017.
    • SC INFORMATION LETTER #17-9 

      South Carolina Department of Revenue (South Carolina State Library, 2017-06-21)
      The interest rate to be applied to underpayments and over payments of taxes is listed in this opinion. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.
    • SC INFORMATION LETTER #18-1 

      South Carolina Department of Revenue (South Carolina State Library, 2018-05-01)
      These 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 #18-2 

      South Carolina Department of Revenue (South Carolina State Library, 2018-03-08)
      This is a listing of interest rates to be applied to underpayments of taxes for the period from 1985 to 2018.
    • SC information letter #18-3 

      South Carolina Department of Revenue (South Carolina State Library, 2018-04-16)
      This is an index of South Carolina advisory opinions issued by the Department from 1987 through March 30, 2018.
    • SC information letter #18-4 

      South Carolina Department of Revenue (South Carolina State Library, 2018-04-16)
      A citator of advisory opinions issued by the Department from 1987 through March 31, 2018 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #19-10 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-02)
      The purpose of this Information Letter is to inform taxpayers of Proposed Treasury Regulation 1.170A-1 and its potential impact on South Carolina taxpayers. The application of this proposed regulation is a federal income ...
    • SC information letter #19-11 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-03)
      A number of South Carolina income, sales and use, and property tax incentives require jobs associated with the incentive to meet certain state or county per capita personal income requirements to determine qualification ...
    • SC information letter #19-13 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-23)
      This is a citator of advisory opinions issued by the Department from 1987 through March 31, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #19-20 

      South Carolina Department of Revenue (South Carolina State Library, 2019-07-24)
      This is a citator of advisory opinions issued by the Department from 1987 through June 30, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.