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 private letter ruling 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
    This paper gives a ruling on the annual membership fees paid to a company that allow members to receive the benefits that are associated with shopping on-line and are subject to South Carolina sales tax as part of the ...
  • SC revenue ruling #16-3 

    South Carolina Department of Revenue (South Carolina State Library, 2016-05-05)
    Restaurants in South Carolina have begun utilizing electronic tablet table top ordering and bill payment devices. The purpose and intended use of these devices is to streamline the ordering and bill payment processes by ...
  • SC revenue ruling #16-1 

    South Carolina Department of Revenue (South Carolina State Library, 2016-02-03)
    After several inquiries from the trucking industry, the Department of Revenue established the conversion factors for compressed natural gas and liquefied natural gas in August, 2014. This advisory opinion now represents ...
  • SC INFORMATION LETTER #16-4 (revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2016-03-17)
    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 #16-3 

    South Carolina Department of Revenue (South Carolina State Library, 2016-05-01)
    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 REVENUE RULING #16-7 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
    This document provides an overview of South Carolina net operating losses (NOLs), the application of Internal Revenue Code (IRC) Section 382 limitations on South Carolina NOL carryforwards, and the application of IRC Section ...
  • SC revenue ruling #16-6 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
    The following guidance is part of the Department’s continuing effort to provide the public updated use tax information, including reporting and filing methods. The questions and answers are written in general terms to ...
  • SC REVENUE RULING #16-5 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
    This ruling proclaims that charges paid by a customer for streaming television programs, movies, music, and other similar content are charges for communication services and are therefore subject to South Carolina sales and ...
  • SC INFORMATION LETTER #16-8 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-07)
    A citator of advisory opinions issued by the Department from 1987 through June 2016 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published. This ...
  • SC revenue ruling #16-2 

    South Carolina Department of Revenue (South Carolina State Library, 2016-04-07)
    The purpose of this advisory opinion is to update SC Revenue Ruling #91-15 concerning interest exempt from South Carolina income taxes. This advisory opinion provides a discussion of the types of interest exempt from South ...
  • SC INFORMATION LETTER #16-2 

    South Carolina Department of Revenue (South Carolina State Library, 2016-01-12)
    This citator provides assistance in determining what effect new advisory opinions have on those previously published to the best of our knowledge. It does not include the effect new laws, regulations, or court decisions ...
  • SC INFORMATION LETTER #16-1 

    South Carolina Department of Revenue (South Carolina State Library, 2016-01-04)
    For fiscal year 2015-2016 (July 1, 2015 through June 30, 2016), Budget Provisos 93.7 and 117.87 directs the Department of Revenue to reduce the rate of interest paid on eligible refunds by a total of three percentage points ...
  • SC INFORMATION LETTER #15-22 

    South Carolina Department of Revenue (South Carolina State Library, 2015-12-16)
    The purpose of this information letter is to remind taxpayers applying for the Angel Investor Credit that the deadline for submitting applications to the Department for investments made during 2015 is December 31, 2015.
  • SC INFORMATION LETTER #15-20 

    South Carolina Department of Revenue (South Carolina State Library, 2015-12-11)
    When recording a deed, Code Section 12-24-70 requires an affidavit to be filed with a deed. This information letter includes two sample affidavits.
  • SC INFORMATION LETTER #15-19 

    South Carolina Department of Revenue (South Carolina State Library, 2015-12-02)
    Owning, leasing or utilizing a distribution facility, including a distribution facility of a third party or an affiliate, within South Carolina is considered in determining nexus for South Carolina sales and use tax purposes.
  • SC INFORMATION LETTER #15-18 

    South Carolina Department of Revenue (South Carolina State Library, 2015-12-02)
    The purpose of this Information Letter is to announce that the time to file a notice with the Department to be eligible for the exemptions described below has expired : fuel used for test flights and certain transportation ...
  • SC INFORMATION LETTER #15-16 

    South Carolina Department of Revenue (South Carolina State Library, 2015-10-19)
    A citator of advisory opinions issued by the Department from 1987 through September 2015 is available. Attached is a citator that provides assistance in determining what effect new advisory opinions have on those previously ...
  • SC INFORMATION LETTER #15-15 

    South Carolina Department of Revenue (South Carolina State Library, 2015-10-15)
    Certain out-of-state businesses performing disaster work related to infrastructure that has been damaged, impaired, or destroyed by the 2015 South Carolina floods may be eligible for the special registration and tax ...
  • SC INFORMATION LETTER #15-14 

    South Carolina Department of Revenue (South Carolina State Library, 2015-10-09)
    The Internal Revenue Service has provided special filing and payment relief to victims of flooding in certain counties in South Carolina. A copy of the Internal Revenue Service notice on the tax relief granted affected ...
  • SC REVENUE PROCEDURE #15-3 

    South Carolina Department of Revenue (South Carolina State Library, 2015)
    SC law allows a taxpayer and the Department of Revenue to enter into an agreement to use an allocation and apportionment method other than the standard single sales method, gross receipts method, or industry specific ...

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