Now showing items 1-16 of 16

    • SC information letter #21-1 

      South Carolina Department of Revenue (South Carolina State Library, 2021-01-19)
      An index of South Carolina advisory opinions issued by the Department from 1987 through December 31, 2020 is attached.
    • SC information letter #21-16 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-03)
      The purpose of this Information Letter is to inform taxpayers that the amount of income tax1 credits available for making investments in, or donations to, community development corporations or community development financial ...
    • SC information letter #21-18 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-24)
      Regulation 7-702.5 allowing for beer and wine to be sold to anyone in a motor vehicle is no longer valid.
    • SC information letter #21-19 

      Unknown author (South Carolina State Library, 2021-06-28)
      The interest rate to be applied to underpayments and overpayments of taxes is listed here.
    • SC information letter #21-2 

      South Carolina Department of Revenue (South Carolina State Library, 2021-01-19)
      This is a citator that provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #21-25 

      South Carolina Department of Revenue (South Carolina State Library, 2021-09-30)
      This is a citator of advisory opinions issued by the Department from 1987 through September 30, 2021. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #21-28 

      South Carolina Department of Revenue (South Carolina State Library, 2021-12-10)
      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 #21-3 

      South Carolina Department of Revenue (South Carolina State Library, 2021-01-20)
      The Department is announcing that the simplified refund procedure set forth in SC Information Letter #20-18 has been extended and will apply to admissions tax refunds to ticketholders for events scheduled from March 31, ...
    • SC information letter #21-6 

      South Carolina Department of Revenue (South Carolina State Library, 2021-05-01)
      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 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 information letter #22-1 

      South Carolina Department of Revenue (South Carolina State Library, 2022-02-03)
      A citator of advisory opinions issued by the Department from 1987 through December 31, 2021 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC private letter ruling #21-1 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-08)
      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 #21-2 

      South Carolina Department of Revenue (South Carolina State Library, 2021-12-02)
      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 #21-1 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-24)
      The purpose of this advisory opinion is to provide guidance in determining who can apply for a sales tax refund or use tax refund - the retailer or the purchaser, and to set forth he process for filing the claim.
    • SC revenue procedure #21-15 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-02)
      The purpose of this Information Letter is to inform individual taxpayers who are in the process of filing their original or amended South Carolina individual income tax returns for tax year 2020 of South Carolina’s ...