Now showing items 108-127 of 152

    • 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 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 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 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 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 REVENUE PROCEDURE #15-1 

      South Carolina Department of Revenue (South Carolina State Library, 2015-06-08)
      The purpose of this revenue procedure is to establish the procedure for seeking a refund when a taxpayer believes the deed recording fee has been overpaid with respect to a particular deed.
    • SC REVENUE PROCEDURE #15-2 

      South Carolina Department of Revenue (South Carolina State Library, 2015-06-01)
      The purpose of this Revenue Procedure is to provide a procedure for a taxpayer to request use of an alternative apportionment method if the taxpayer believes that the prescribed statutory formula does not fairly represent ...
    • 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 ...
    • SC revenue ruling #14-8 

      Unknown author (South Carolina State Library, 2014-12-31)
      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 a general category of taxpayers. It is the Department’s position ...
    • SC REVENUE RULING #15-10 

      South Carolina Department of Revenue (South Carolina State Library, 2015-08-03)
      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. This ruling applies to the taxation ...
    • SC REVENUE RULING #15-11 

      South Carolina Department of Revenue (South Carolina State Library, 2015-08-03)
      This revenue ruling supersedes SC Revenue Ruling #13-2. This ruling deals with sales to government employees, foreign diplomats, and other similar employees while on official business.
    • SC REVENUE RULING #15-2 

      South Carolina Department of Revenue (South Carolina State Library, 2015-02-18)
      South Carolina provides an exemption from the sales and use tax for construction material used in the construction or expansion of certain manufacturing facilities or distribution facilities. The exemption requires the ...
    • SC REVENUE RULING #15-3 

      South Carolina Department of Revenue (South Carolina State Library, 2015-06-08)
      The purpose of this advisory opinion is to provide a comprehensive discussion of the application of the deed recording fee to a wide variety of real estate transactions. This advisory opinion will “summarize” longstanding ...
    • SC REVENUE RULING #15-4 

      South Carolina Department of Revenue (South Carolina State Library, 2015-06-09)
      In Act No. 259 of 2014, the General Assembly enacted legislation that provides an exemption from sales tax on accommodations for taxpayers who rent out their residence for less than 15 days during the year and allows ...
    • SC REVENUE RULING #15-5 

      South Carolina Department of Revenue (South Carolina State Library, 2015-06-12)
      This revenue ruling addresses some of the issues that may arise when South Carolina requires or a taxpayer requests an alternative allocation or apportionment method, including combined unitary reporting.
    • SC REVENUE RULING #15-6 

      South Carolina Department of Revenue (South Carolina State Library, 2015-06-25)
      A tax lien filed by the Department of Revenue expires ten years after it is filed with a clerk of court or register of deeds. Upon expiration, the tax lien is no longer enforceable in any manner and ceases to be an encumbrance ...
    • 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 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 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 #16-5 

      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 ...