Now showing items 1-11 of 11

    • 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 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 private letter ruling 16-1 

      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 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 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 ...