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 #21-6 

    South Carolina Department of Revenue (South Carolina State Library, 2021-04-14)
    Sales of honey bees are exempt from the sales and use tax as “livestock” under Code Section 12-36-2120(4).
  • SC information letter #21-14 

    South Carolina Department of Revenue (South Carolina State Library, 2021-05-26)
    The purpose of this Information Letter is to inform taxpayers of South Carolina’s adoption of the federal suspension of tax on a portion of unemployment compensation for tax year 2020.
  • SC information letter #21-13 

    South Carolina Department of Revenue (South Carolina State Library, 2021-05-19)
    The purpose of this Information Letter is to inform taxpayers that the abandoned building revitalization credit has been extended and to remind taxpayers and tax professionals of the Department’s published advisory opinions ...
  • SC information letter #21-12 

    South Carolina Department of Revenue (South Carolina State Library, 2021-04-21)
    This revenue ruling discusses buydowns - tobacco company payments to retailers (sales tax).
  • SC information letter #21-11 

    South Carolina Department of Revenue (South Carolina State Library, 2021-04-09)
    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, 2021-04-08)
    This is an index of advisory opinions issued by the Department of Revenue from 1987 through March 31, 2021.
  • SC information letter #21-9 

    Unknown author (South Carolina State Library, 2021-04-08)
    A citator of advisory opinions issued by the Department from 1987 through March 2021 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published to the ...
  • SC information letter #21-8 

    South Carolina Department of Revenue (South Carolina State Library, 2021-04-07)
    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 #21-7 

    South Carolina Department of Revenue (South Carolina State Library, 2021-03-31)
    On March 17 and 29, 2021, the Internal Revenue Service announced special individual income tax filing and payment relief for Form 1040 filers affected by the ongoing COVID-19 pandemic. In response to the tax relief ...
  • SC information letter #21-6 

    South Carolina Department of Revenue (South Carolina State Library, 2021-05-01)
    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 information letter #21-5 

    South Carolina Department of Revenue (South Carolina State Library, 2021-03-03)
    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 revenue ruling #21-5 

    South Carolina Department of Revenue (South Carolina State Library, 2021-03-01)
    The purpose of this advisory opinion is to provide an overview of the federal low-income housing tax credit (federal credit) and the new South Carolina housing tax credit (credit), and to address general questions about ...
  • SC revenue ruling #21-4 

    South Carolina Department of Revenue (South Carolina State Library, 2021-02-10)
    The purpose of a Revenue Ruling 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 until ...
  • SC revenue ruling 21-3 

    South Carolina Department of Revenue (South Carolina State Library, 2021-02-01)
    The purpose of this advisory opinion is to provide guidance to individuals on permitted filing statuses in light of the 2019 South Carolina Supreme Court decision to abolish the ability of couples to enter into common-law ...
  • SC information letter #21-4 

    South Carolina Department of Revenue (South Carolina State Library, 2021-02-12)
    Internal Revenue Code Section 32 provides for a refundable earned income credit. To claim the earned income credit, a taxpayer must have qualifying "earned income" and meet certain adjusted gross income limits for the ...
  • SC revenue ruling #21-2 

    South Carolina Department of Revenue (South Carolina State Library, 2021-01-26)
    For tax years beginning after 2017, there is no South Carolina business interest tax limitation and no carryforward. Any interest expense that cannot be deducted against income in the year incurred may create a South ...
  • SC revenue ruling #21-1 

    South Carolina Department of Revenue (South Carolina State Library, 2021-01-21)
    The purpose of this advisory opinion is to provide an overview of the federal low-income housing tax credit (federal credit) and the new South Carolina housing tax credit (credit), and to address general questions about ...
  • SC information letter #21-3 

    South Carolina Department of Revenue (South Carolina State Library, 2021-01-20)
    The Department is announcing that the simplified refund procedure set forth in SC Information Letter #20-18 has been extended and will apply to admissions tax refunds to ticketholders for events scheduled from March 31, ...
  • SC information letter #21-2 

    South Carolina Department of Revenue (South Carolina State Library, 2021-01-19)
    This is a citator that provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC information letter #21-1 

    South Carolina Department of Revenue (South Carolina State Library, 2021-01-19)
    An index of South Carolina advisory opinions issued by the Department from 1987 through December 31, 2020 is attached.

View more