Now showing items 1-20 of 153

  • 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.
  • SC revenue ruling #19-5 

    South Carolina Department of Revenue (South Carolina State Library, 2019-07-07)
    South Carolina exempts from the sales and use tax the sale of electricity and other fuels used for “residential purposes.” Electrical power and propane fuel providers in South Carolina have requested guidance on 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 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 information letter #19-18 

    South Carolina Department of Revenue (South Carolina State Library, 2019-06-28)
    In 2008, the General Assembly provided financial incentives for the purchase and installation of certain energy efficient manufactured homes in South Carolina. These incentives, a sales and use tax exemption and an income ...
  • SC information letter #19-17 

    South Carolina Department of Revenue (South Carolina State Library, 2019-06-24)
    Code Section 12-36-2120(57) provides for an annual three-day (72-hour) sales tax holiday for eligible sales taking place the first Friday in August through midnight the following Sunday night. This year, the sales tax ...
  • SC information letter #19-16 

    South Carolina Department of Revenue (South Carolina State Library, 2019-08-01)
    The South Carolina Code of Laws allows the imposition of various types of local sales and use taxes. Citizens of a county, depending upon the needs within the county, may impose one or several local sales and use taxes. ...
  • SC information letter #19-15 

    South Carolina Department of Revenue (South Carolina State Library, 2019-06-07)
    The interest rate to be applied to underpayments and overpayments of taxes is listed. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.
  • SC information letter #19-14 

    South Carolina Department of Revenue (South Carolina State Library, 2019-05-07)
    The purpose of this notice is to inform persons operating as a marketplace facilitator who sell tangible personal property in or into South Carolina of the requirements of the South Carolina sales and use tax law in light ...
  • South Carolina sales and use tax manual 

    South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2019-04)
    The purpose of this sales and use tax manual is to provide businesses, Department of Revenue employees and tax professionals a central summary of information concerning South Carolina’s sales and use tax law and regulations. ...
  • 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 #19-2 

    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 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 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 #19-12 

    South Carolina Department of Revenue (South Carolina State Library, 2019-04-23)
    This is an index of South Carolina advisory opinions issued by the Department from 1987 through March 31, 2019.
  • 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 #19-10 

    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 #19-9 

    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 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 #19-7 

    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 ...