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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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.