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    AuthorSouth Carolina Department of Revenue (6)Subject
    South Carolina Department of Revenue--Periodicals (6)
    Taxation--South Carolina (6)
    Interest rates--South Carolina (2)Advisory opinions--South Carolina (1)Deeds--Fees--South Carolina (1)Sales tax--Law and legislation--South Carolina (1)Tax exemption--South Carolina (1)... View MoreDate Issued2015 (4)2019 (2)

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      SC REVENUE RULING #15-11 

      South Carolina Department of Revenue (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.
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      SC REVENUE PROCEDURE #15-2 

      South Carolina Department of Revenue (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 ...
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      SC REVENUE RULING #15-3 

      South Carolina Department of Revenue (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 ...
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      SC REVENUE RULING #15-5 

      South Carolina Department of Revenue (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.
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      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.
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      SC information letter #19-22 

      South Carolina Department of Revenue (South Carolina State Library, 2019-08-31)
      The interest rate to be applied to underpayments and overpayments of taxes is listed.

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