The Department of Revenue publishes advisory opinions, written statements issued to the public to announce general information useful in complying with the laws administered by the agency. This collection includes information letters, private letter rulings, private revenue opinions, revenue procedures, and revenue rulings.

Recent Submissions

  • SC information letter #22-5 

    South Carolina Department of Revenue (South Carolina State Library, 2022-03-24)
    The county per capita income figures are generally published in November. The state figures are generally published in March and September. In order to aid taxpayers in determining whether the per capita income requirements ...
  • SC information letter #22-4 

    South Carolina Department of Revenue (South Carolina State Library, 2022-03-11)
    The purpose of this Information Letter is to provide guidance and clarification with respect to several important South Carolina income tax form reporting or tax software issues identified on South Carolina Forms 1120S, ...
  • SC information letter #22-2 

    South Carolina Department of Revenue (South Carolina State Library, 2022-02-03)
    This is an index of South Carolina advisory opinions issued by the Department from 1987 through December 31, 2021.
  • SC information letter #22-1 

    South Carolina Department of Revenue (South Carolina State Library, 2022-02-03)
    A citator of advisory opinions issued by the Department from 1987 through December 31, 2021 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC information letter #22-3 

    South Carolina Department of Revenue (South Carolina State Library, 2022-02-25)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.
  • SC private letter ruling #21-2 

    South Carolina Department of Revenue (South Carolina State Library, 2021-12-02)
    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 #21-31 

    South Carolina Department of Revenue (South Carolina State Library, 2021-12-21)
    On May 15, 2020 the Department issued SC Information Letter #20-11 to announce temporary relief regarding a business’s establishment of nexus (income and sales) solely because an employee is temporarily working in a different ...
  • SC information letter #21-30 

    South Carolina Department of Revenue (South Carolina State Library, 2022-01-01)
    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 #21-29 

    South Carolina Department of Revenue (South Carolina State Library, 2021-12-14)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.
  • SC information letter #21-28 

    South Carolina Department of Revenue (South Carolina State Library, 2021-12-10)
    The purpose of this information letter is to provide the county rankings for purposes of the job tax credit, counties qualifying for the tax moratorium, and counties qualifying for the reduced fee in lieu of property tax.
  • SC information letter #21-27 

    South Carolina Department of Revenue (South Carolina State Library, 2021-12-10)
    The county per capita income figures are generally published in November. The state figures are generally published in March and September. In order to aid taxpayers in determining whether the per capita income requirements ...
  • SC information letter #21-10 

    South Carolina Department of Revenue (South Carolina State Library, 2021-09-30)
    This is an index of advisory opinions issued by the Department of Revenue from 1987 through December 31, 2018
  • SC information letter #21-25 

    South Carolina Department of Revenue (South Carolina State Library, 2021-09-30)
    This is a citator of advisory opinions issued by the Department from 1987 through September 30, 2021. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC information letter #21-24 

    South Carolina Department of Revenue (South Carolina State Library, 2021-09-15)
    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. This is intended to be a summary ...
  • SC information letter #21-23 

    South Carolina Department of Revenue (South Carolina State Library, 2021-08-26)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.
  • SC information letter #21-22 

    South Carolina Department of Revenue (South Carolina State Library, 2021-08-25)
    On May 15, 2020 the Department issued SC Information Letter #20-11 to announce temporary relief regarding a business's establishment of nexus (income and sales) solely because an employee is temporarily working in a different ...
  • SC information letter #21-17 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-22)
    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 #21-21 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-30)
    This is an index of advisory opinions issued by the Department of Revenue from 1987 through June 30, 2021.
  • SC information letter #21-19 

    Unknown author (South Carolina State Library, 2021-06-28)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here.
  • SC information letter #21-18 

    South Carolina Department of Revenue (South Carolina State Library, 2021-06-24)
    Regulation 7-702.5 allowing for beer and wine to be sold to anyone in a motor vehicle is no longer valid.

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