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 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 ...
  • SC INFORMATION LETTER #18-2 

    South Carolina Department of Revenue (South Carolina State Library, 2018-03-08)
    This is a listing of interest rates to be applied to underpayments of taxes for the period from 1985 to 2018.
  • SC INFORMATION LETTER #18-1 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-01)
    These 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 INFORMATION LETTER #17-18 

    South Carolina Department of Revenue (South Carolina State Library, 2017-12-06)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here.
  • SC INFORMATION LETTER #17-17 

    South Carolina Department of Revenue (South Carolina State Library, 2017-11-17)
    This is a listing of South Carolina per capita income broken down by county. The state per capita income is $39,517.
  • SC INFORMATION LETTER #17-16 

    South Carolina Department of Revenue (South Carolina State Library, 2017-11-15)
    The job tax credit, the tax moratorium, and the reduction in the minimum required fee in lieu of property tax investment are dependent, in part, on per capita income and unemployment rate data received from the South ...
  • SC INFORMATION LETTER #17-15 

    South Carolina Department of Revenue (South Carolina State Library, 2017-09-20)
    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.
  • SC INFORMATION LETTER #17-14 

    South Carolina Department of Revenue (South Carolina State Library, 2017-09-12)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here.
  • SC INFORMATION LETTER #17-13 

    South Carolina Department of Revenue (South Carolina State Library, 2017-08-28)
    When recording a deed, Code Section 12-24-70 requires an affidavit to be filed with a deed. This document contains a sample affidavit.
  • SC INFORMATION LETTER #17-12 

    South Carolina Department of Revenue (South Carolina State Library, 2017-07-26)
    A citator of advisory opinions issued by the Department from 1987 through June 2017 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published to the ...
  • SC INFORMATION LETTER #17-11 

    South Carolina Department of Revenue (South Carolina State Library, 2017-07-20)
    The most recently available State per capita income figure is: State of South Carolina $39,465.
  • SC INFORMATION LETTER #17-10 (Revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2017-06-27)
    The Department of Revenue, in coordination with the Department of Motor Vehicles, has prepared several charts to assist dealers and other retailers in determining: (1) whether the sale is subject to the new infrastructure ...
  • SC INFORMATION LETTER #17-9 

    South Carolina Department of Revenue (South Carolina State Library, 2017-06-21)
    The interest rate to be applied to underpayments and over payments of taxes is listed in this opinion. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.
  • SC INFORMATION LETTER #17-8 

    South Carolina Department of Revenue (South Carolina State Library, 2017-06-21)
    The purpose of this information letter is to provide information on tax changes under the South Carolina Infrastructure and Economic Development Reform Act that becomes effective July 1, 2017.

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