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 #20-35 

    South Carolina Department of Revenue (South Carolina State Library, 2020-12-23)
    On June 24, 2020, the Department issued SC Revenue Ruling #20-3, “Buydowns – Tobacco Company Payments to Retailers,” effective for retail sales occurring on or after January 1, 2021. The purpose of this Information Letter ...
  • SC information letter #20-34 

    South Carolina Department of Revenue (South Carolina State Library, 2020-12-16)
    On March 27, 2020 Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) in response to the COVID-19 pandemic. As part of the relief provided, up to a $300 federal income tax deduction is allowed ...
  • SC information letter #20-33 

    South Carolina Department of Revenue (South Carolina State Library, 2020-12-16)
    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 #20-32 

    South Carolina Department of Revenue (South Carolina State Library, 2020-12-16)
    This gives the per capita income figures for South Carolina and South Carolina counties.
  • SC information letter #20-31 

    South Carolina Department of Revenue (South Carolina State Library, 2020-12-15)
    This is an overview of the 2020 legislative session with regards to taxation legislation.
  • SC information letter #20-30 

    South Carolina Department of Revenue (South Carolina State Library, 2020-12-03)
    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 information letter #20-29 

    South Carolina Department of Revenue (South Carolina State Library, 2020-11-30)
    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 ...
  • SC information letter #20-28 

    South Carolina Department of Revenue (South Carolina State Library, 2020-11-02)
    On March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) in response to the COVID-19 pandemic. As part of the relief provided, the Paycheck Protection Program (PPP) was established ...
  • SC information letter #20-27 

    South Carolina Department of Revenue (South Carolina State Library, 2020-10-12)
    A citator of advisory opinions issued by the Department from 1987 through September 30, 2020 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published ...
  • SC information letter #20-26 

    South Carolina Department of Revenue (South Carolina State Library, 2020-10-12)
    An index of South Carolina advisory opinions issued by the Department from 1987 through September 30, 2020 is attached.
  • SC information letter #20-25 

    South Carolina Department of Revenue (South Carolina State Library, 2020-09-04)
    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 information letter #20-22 (revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2020-09-03)
    This information guide explains the South Carolina Tax Appeals Procedure for State Tax Refund Claims (Other than Property Tax, Bingo, and Alcoholic Beverage Matters).
  • SC information letter #20-24 

    South Carolina Department of Revenue (South Carolina State Library, 2020-08-26)
    SC Information Letter #20-11 announced temporary relief regarding a business's establishment of nexus (income and sales) solely because an employee is temporarily working in a different work location due to COVID-19 and ...
  • SC information letter #20-23 

    South Carolina Department of Revenue (South Carolina State Library, 2020-08-05)
    The purpose of this Information Letter is to remind retailers and consumers of the application of the sales and use tax to an additional COVID-19 surcharge or fee, a handling fee, a takeout charge, or similar charge.
  • SC private letter ruling #20-5 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-10)
    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 #20-22 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-30)
    Attached are updated “Information Guides” for each type of tax appeal that briefly explain the procedures outlined in SC Revenue Procedure #20-1. The guides are intended as a quick reference tool for taxpayer’s and tax ...
  • SC information letter #20-21 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-30)
    A citator of advisory opinions issued by the Department from 1987 through June 30, 2020 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published to ...
  • SC information letter #20-20 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-30)
    This is an index of South Carolina advisory opinions issued by the Department from 1987 through June 30, 2020.
  • SC information letter #20-19 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-09)
    Attached is a brief summary of Senate Bill 76, Senate Bill 975, House Bill 3695, and House Bill 3998 enacted by the General Assembly through May 12, 2020. The bills are summarized by tax type in bill number order.
  • SC information letter #20-18 

    South Carolina Department of Revenue (South Carolina State Library, 2020-07-06)
    Due to the unprecedented closings of businesses and social distancing measures recommended by the Governor and DHEC for South Carolina during the Coronavirus (COVID-19) pandemic, many 2020 spectator sports events and ...

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