Now showing items 41-60 of 144

    • SC information letter #18-4 

      South Carolina Department of Revenue (South Carolina State Library, 2018-04-16)
      A citator of advisory opinions issued by the Department from 1987 through March 31, 2018 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • 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 #19-10 

      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 #19-11 

      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 #19-12 

      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 #19-13 

      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 #19-14 

      South Carolina Department of Revenue (South Carolina State Library, 2019-05-07)
      The purpose of this notice is to inform persons operating as a marketplace facilitator who sell tangible personal property in or into South Carolina of the requirements of the South Carolina sales and use tax law in light ...
    • SC information letter #19-15 

      South Carolina Department of Revenue (South Carolina State Library, 2019-06-07)
      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 #19-16 

      South Carolina Department of Revenue (South Carolina State Library, 2019-08-01)
      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 information letter #19-17 

      South Carolina Department of Revenue (South Carolina State Library, 2019-06-24)
      Code Section 12-36-2120(57) provides for an annual three-day (72-hour) sales tax holiday for eligible sales taking place the first Friday in August through midnight the following Sunday night. This year, the sales tax ...
    • SC information letter #19-18 

      South Carolina Department of Revenue (South Carolina State Library, 2019-06-28)
      In 2008, the General Assembly provided financial incentives for the purchase and installation of certain energy efficient manufactured homes in South Carolina. These incentives, a sales and use tax exemption and an income ...
    • SC information letter #19-19 

      South Carolina Department of Revenue (South Carolina State Library, 2019-07-24)
      This is an index of South Carolina advisory opinions issued by the Department from 1987 through June 30, 2019.
    • 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 information letter #19-20 

      South Carolina Department of Revenue (South Carolina State Library, 2019-07-24)
      This is a citator of advisory opinions issued by the Department from 1987 through June 30, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #19-22 

      South Carolina Department of Revenue (South Carolina State Library, 2019-08-31)
      The interest rate to be applied to underpayments and overpayments of taxes is listed.
    • SC information letter #19-23 

      South Carolina Department of Revenue (South Carolina State Library, 2019-09-10)
      This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter
    • SC information letter #19-24 

      South Carolina Department of Revenue (South Carolina State Library, 2019-10-08)
      During the 2019 legislative session, the General Assembly enacted proviso 118.15 (Act No. 91) to provide a $50 rebate to individual taxpayers due to increased income tax revenue for fiscal year 2018. The purpose of this ...
    • SC information letter #19-25 

      South Carolina Department of Revenue (South Carolina State Library, 2019-10-21)
      This is a citator of advisory opinions issued by the Department from 1987 through September 30, 2019. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #19-26 

      South Carolina Department of Revenue (South Carolina State Library, 2019-10-21)
      A citator of advisory opinions issued by the Department from 1987 through September 2019 is available. Attached is a citator that provides assistance in determining what effect new advisory opinions have on those previously ...
    • SC information letter #19-28 

      South Carolina Department of Revenue (South Carolina State Library, 2019-12-09)
      The interest rate to be applied to underpayments and overpayments of taxes is listed.