Now showing items 1-20 of 72

  • SC information letter #19-6 

    South Carolina Department of Revenue (South Carolina State Library, 2019-02-27)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here.
  • SC information letter #19-5 

    South Carolina Department of Revenue (South Carolina State Library, 2019-03-01)
    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 revenue ruling #18-15 (revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2018-09-20)
    The purpose of this revised advisory opinion is to update Department of Revenue guidance with respect to the criteria that must be met to require a retailer to remit a local jurisdiction’s sales and use tax when delivering ...
  • SC information letter #19-4 

    South Carolina Department of Revenue (South Carolina State Library, 2019-01-29)
    This is a citator of advisory opinions issued by the Department from 1987 through December 31, 2018. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
  • SC information letter #19-3 

    South Carolina Department of Revenue (South Carolina State Library, 2019-01-29)
    This is an index of advisory opinions issued by the Department of Revenue from 1987 through December 31, 2018.
  • 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 #19-2 

    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 revenue ruling #18-15 

    South Carolina Department of Revenue (South Carolina State Library, 2018-09-20)
    The purpose of this advisory opinion is to update Department guidance with respect to the criteria that must be met to require a retailer to remit a local jurisdiction’s sales and use tax when delivering the product to a ...
  • SC information letter #18-11 

    South Carolina Department of Revenue (South Carolina State Library, 2018-09-10)
    This gives the interest rate to be applied to underpayments and overpayments of taxes from 9/1/1985 through 12/31/2018.
  • SC revenue ruling #18-7 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-14)
    This ruling concludes that charges for destination marketing fees are subject to the 7% sales tax on accommodations under Code Section 12-36-920(A).
  • SC revenue ruling #18-6 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-02)
    The purpose of this advisory opinion is to update SC Revenue Ruling #06-3 concerning racing gasoline to address: (1) the application of the motor fuel user fee to gasohol and blended fuels containing gasoline and (2) the ...
  • SC revenue ruling #18-5 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-02)
    The purpose of this advisory opinion is to update SC Revenue Ruling #06-6 to address the increase in the maximum sales and use tax on boats as part of Act No. 40 of 2017, “The South Carolina Infrastructure and Economic ...
  • SC revenue ruling #18-3 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-02)
    The purpose of this advisory opinion is to update SC Revenue Ruling #98-20 to address the increase in the motor fuel user fee contained in Act No. 40 of 2017, “The South Carolina Infrastructure and Economic Development ...
  • 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 #18-3 

    South Carolina Department of Revenue (South Carolina State Library, 2018-04-16)
    This is an index of South Carolina advisory opinions issued by the Department from 1987 through March 30, 2018.
  • SC revenue ruling #18-1 

    South Carolina Department of Revenue (South Carolina State Library, 2017-07-01)
    South Carolina imposes a sales and use tax on persons engaged in the business of selling tangible personal property at retail, including motor vehicles, motorcycles and trailers. However, effective July 1, 2017, sales on ...
  • SC INFORMATION LETTER #18-2 

    South Carolina Department of Revenue (South Carolina State Library, 2018-03-08)
    This is a listing of interest rates to be applied to underpayments of taxes for the period from 1985 to 2018.
  • SC INFORMATION LETTER #18-1 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-01)
    These 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 #17-18 

    South Carolina Department of Revenue (South Carolina State Library, 2017-12-06)
    The interest rate to be applied to underpayments and overpayments of taxes is listed here.
  • SC INFORMATION LETTER #17-17 

    South Carolina Department of Revenue (South Carolina State Library, 2017-11-17)
    This is a listing of South Carolina per capita income broken down by county. The state per capita income is $39,517.