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 #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 ...
  • SC revenue ruling #19-1 

    South Carolina Department of Revenue (South Carolina State Library, 2019-03-08)
    The purpose of this advisory opinion is to provide guidance to the public. It is an advisory opinion issued to apply principles of tax law to a set of facts or general category of taxpayers. It is the Department’s position ...
  • 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.
  • SC information letter #19-5 

    South Carolina Department of Revenue (South Carolina State Library, 2019-03-01)
    Attached are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...
  • SC revenue ruling #18-15 (revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2018-09-20)
    The purpose of this revised advisory opinion is to update Department of Revenue guidance with respect to the criteria that must be met to require a retailer to remit a local jurisdiction’s sales and use tax when delivering ...
  • SC information letter #19-4 

    South Carolina Department of Revenue (South Carolina State Library, 2019-01-29)
    This is a citator of advisory opinions issued by the Department from 1987 through December 31, 2018. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC information letter #19-3 

    South Carolina Department of Revenue (South Carolina State Library, 2019-01-29)
    This is an index of advisory opinions issued by the Department of Revenue from 1987 through December 31, 2018.
  • SC information letter #19-1 

    South Carolina Department of Revenue (South Carolina State Library, 2019-01-02)
    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 #19-2 

    South Carolina Department of Revenue (South Carolina State Library, 2019-01-02)
    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 revenue ruling #18-15 

    South Carolina Department of Revenue (South Carolina State Library, 2018-09-20)
    The purpose of this advisory opinion is to update Department guidance with respect to the criteria that must be met to require a retailer to remit a local jurisdiction’s sales and use tax when delivering the product to a ...
  • SC information letter #18-11 

    South Carolina Department of Revenue (South Carolina State Library, 2018-09-10)
    This gives the interest rate to be applied to underpayments and overpayments of taxes from 9/1/1985 through 12/31/2018.
  • SC revenue ruling #18-7 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-14)
    This ruling concludes that charges for destination marketing fees are subject to the 7% sales tax on accommodations under Code Section 12-36-920(A).
  • SC revenue ruling #18-6 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-02)
    The purpose of this advisory opinion is to update SC Revenue Ruling #06-3 concerning racing gasoline to address: (1) the application of the motor fuel user fee to gasohol and blended fuels containing gasoline and (2) the ...
  • SC revenue ruling #18-5 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-02)
    The purpose of this advisory opinion is to update SC Revenue Ruling #06-6 to address the increase in the maximum sales and use tax on boats as part of Act No. 40 of 2017, “The South Carolina Infrastructure and Economic ...
  • SC revenue ruling #18-3 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-02)
    The purpose of this advisory opinion is to update SC Revenue Ruling #98-20 to address the increase in the motor fuel user fee contained in Act No. 40 of 2017, “The South Carolina Infrastructure and Economic Development ...
  • SC information letter #18-4 

    South Carolina Department of Revenue (South Carolina State Library, 2018-04-16)
    A citator of advisory opinions issued by the Department from 1987 through March 31, 2018 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC information letter #18-3 

    South Carolina Department of Revenue (South Carolina State Library, 2018-04-16)
    This is an index of South Carolina advisory opinions issued by the Department from 1987 through March 30, 2018.
  • SC revenue ruling #18-1 

    South Carolina Department of Revenue (South Carolina State Library, 2017-07-01)
    South Carolina imposes a sales and use tax on persons engaged in the business of selling tangible personal property at retail, including motor vehicles, motorcycles and trailers. However, effective July 1, 2017, sales on ...

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