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 #19-26 

    South Carolina Department of Revenue (South Carolina State Library, 2019-10-21)
    A citator of advisory opinions issued by the Department from 1987 through September 2019 is available. Attached is a citator that provides assistance in determining what effect new advisory opinions have on those previously ...
  • SC information letter #19-25 

    South Carolina Department of Revenue (South Carolina State Library, 2019-10-21)
    This is a citator of advisory opinions issued by the Department from 1987 through September 30, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC information letter #19-24 

    South Carolina Department of Revenue (South Carolina State Library, 2019-10-08)
    During the 2019 legislative session, the General Assembly enacted proviso 118.15 (Act No. 91) to provide a $50 rebate to individual taxpayers due to increased income tax revenue for fiscal year 2018. The purpose of this ...
  • SC revenue ruling #19-8 

    South Carolina Department of Revenue (South Carolina State Library, 2019-09-16)
    SC Revenue Ruling #03-1 addressed whether the Universal Service Fund Surcharge billed by the telephone providers to their customers were part of the gross proceeds of the charges for communication services and subject to ...
  • SC revenue ruling #19-7 

    South Carolina Department of rev (South Carolina State Library, 2019-09-16)
    The advisory opinion concerns the application of the sales and use tax to sales of tangible personal property and sleeping accommodations to federal, state and local government employees, foreign diplomats, federal credit ...
  • SC information letter #19-23 

    South Carolina Department of Revenue (South Carolina State Library, 2019-09-10)
    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 #19-22 

    South Carolina Department of Revenue (South Carolina State Library, 2019-08-31)
    The interest rate to be applied to underpayments and overpayments of taxes is listed.
  • SC information letter #19-19 

    South Carolina Department of Revenue (South Carolina State Library, 2019-07-24)
    This is an index of South Carolina advisory opinions issued by the Department from 1987 through June 30, 2019.
  • SC revenue ruling #19-6 

    South Carolina Department of Revenue (South Carolina State Library, 2019-04-26)
    The purpose of this advisory opinion is to provide sales and use tax guidance to persons operating as a marketplace facilitator who operate a marketplace where tangible personal property is sold in or into South Carolina ...
  • 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 ...
  • 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.

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