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 #20-25 

    South Carolina Department of Revenue (South Carolina State Library, 2020-09-04)
    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 #20-22 (revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2020-09-03)
    This information guide explains the South Carolina Tax Appeals Procedure for State Tax Refund Claims (Other than Property Tax, Bingo, and Alcoholic Beverage Matters).
  • SC information letter #20-24 

    South Carolina Department of Revenue (South Carolina State Library, 2020-08-26)
    SC Information Letter #20-11 announced temporary relief regarding a business's establishment of nexus (income and sales) solely because an employee is temporarily working in a different work location due to COVID-19 and ...
  • SC information letter #20-23 

    South Carolina Department of Revenue (South Carolina State Library, 2020-08-05)
    The purpose of this Information Letter is to remind retailers and consumers of the application of the sales and use tax to an additional COVID-19 surcharge or fee, a handling fee, a takeout charge, or similar charge.
  • SC private letter ruling #20-5 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-10)
    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 #20-22 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-30)
    Attached are updated “Information Guides” for each type of tax appeal that briefly explain the procedures outlined in SC Revenue Procedure #20-1. The guides are intended as a quick reference tool for taxpayer’s and tax ...
  • SC information letter #20-21 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-30)
    A citator of advisory opinions issued by the Department from 1987 through June 30, 2020 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published to ...
  • SC information letter #20-20 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-30)
    This is an index of South Carolina advisory opinions issued by the Department from 1987 through June 30, 2020.
  • SC information letter #20-19 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-09)
    Attached is a brief summary of Senate Bill 76, Senate Bill 975, House Bill 3695, and House Bill 3998 enacted by the General Assembly through May 12, 2020. The bills are summarized by tax type in bill number order.
  • SC information letter #20-18 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-06)
    Due to the unprecedented closings of businesses and social distancing measures recommended by the Governor and DHEC for South Carolina during the Coronavirus (COVID-19) pandemic, many 2020 spectator sports events and ...
  • SC revenue ruling #20-3 

    South Carolina Department of Revenue (South Carolina State Library, 2020-06-25)
    This revenue ruling discusses buydowns - tobacco company payments to retailers (sales tax).
  • SC revenue ruling #20-2 

    South Carolina Department of Revenue (South Carolina State Library, 2020-06-12)
    The purpose of this advisory opinion is to provide general guidance and examples regarding the credit and the deduction provisions. For reference, tables are provided for each type of preceptor that lists the maximum five ...
  • SC information letter #20-17 

    South Carolina Department of Revenue (South Carolina State Library, 2020-06-29)
    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 #20-16 

    South Carolina Department of Revenue (South Carolina State Library, 2020-06-26)
    The Internal Revenue Service has provided special tax filing and payment relief to victims of tornados, severe storms and flooding that took place in parts of South Carolina, Mississippi and Tennessee in April of 2020. ...
  • SC information letter #20-15 

    South Carolina Department of Revenue (South Carolina State Library, 2020-06-12)
    Due to unprecedented closings of businesses during the Coronavirus (COVID-19) pandemic, the number of individuals applying for unemployment benefits has significantly increased since March 2020. The purpose of this Information ...
  • SC information letter #20-14 

    South Carolina Department of Revenue (South Carolina State Library, 2020-06-11)
    This information letter discusses Future Scholar, South Carolina's 529 College Savings Plan - qualifying expenses for tuition in kindergarten through grade 12 public, private, or religious schools.
  • SC information letter #20-13 

    South Carolina Department of Revenue (South Carolina State Library, 2020-06-11)
    On March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act)1 in response to the COVID-19 pandemic. As part of the relief provided, the Internal Revenue Service (IRS) is issuing an ...
  • SC information letter #20-12 

    South Carolina Department of Revenue (South Carolina State Library, 2020-06-10)
    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 #20-8 

    South Carolina Department of Revenue (South Carolina State Library, 2020-04-13)
    On April 9, 2020, the Internal Revenue Service issued Notice 2020-23 to provide additional tax filing and payment relief to those affected by Coronavirus (COVID-19).
  • SC information letter #20-7 

    South Carolina Department of Revenue (South Carolina State Library, 2020-04-06)
    This is a citator of advisory opinions issued by the Department from 1987 through March 31, 2020. This citator provides assistance in determining what effect new advisory opinions have on those previously published

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