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 #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.
  • SC revenue procedure #14-3 

    South Carolina Department of Revenue (South Carolina State Library, 2014-08-01)
    There are a number of situations which may require that a taxpayer obtain confirmation that all tax returns and taxes administered by the South Carolina Department of Revenue have been filed and paid. A certificate of ...
  • SC information letter #19-13 

    South Carolina Department of Revenue (South Carolina State Library, 2019-04-23)
    This is a citator of advisory opinions issued by the Department from 1987 through March 31, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC information letter #19-12 

    South Carolina Department of Revenue (South Carolina State Library, 2019-04-23)
    This is an index of South Carolina advisory opinions issued by the Department from 1987 through March 31, 2019.
  • SC information letter #19-11 

    South Carolina Department of Revenue (South Carolina State Library, 2019-04-03)
    A number of South Carolina income, sales and use, and property tax incentives require jobs associated with the incentive to meet certain state or county per capita personal income requirements to determine qualification ...
  • SC information letter #19-10 

    South Carolina Department of Revenue (South Carolina State Library, 2019-04-02)
    The purpose of this Information Letter is to inform taxpayers of Proposed Treasury Regulation 1.170A-1 and its potential impact on South Carolina taxpayers. The application of this proposed regulation is a federal income ...
  • 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.

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