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SC REVENUE RULING #15-5
(South Carolina State Library, 2015-06-12)
This revenue ruling addresses some of the issues that may arise when South Carolina requires or a taxpayer requests an alternative allocation or apportionment method, including combined unitary reporting.
SC REVENUE PROCEDURE #15-2
(South Carolina State Library, 2015-06-01)
The 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 ...
SC REVENUE RULING #15-3
(South Carolina State Library, 2015-06-08)
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 ...
SC REVENUE RULING #15-11
(South Carolina State Library, 2015-08-03)
This revenue ruling supersedes SC Revenue Ruling #13-2. This ruling deals with sales to government employees, foreign diplomats, and other similar employees while on official business.
SC information letter #19-6
(South Carolina State Library, 2019-02-27)
The interest rate to be applied to underpayments and overpayments of taxes is listed here.