Browsing SC Revenue Rulings by Title
Now showing items 1-20 of 56
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SC revenue ruling #14-8
(South Carolina State Library, 2014-12-31)The purpose of a Revenue Ruling is to provide guidance to the public. It is an advisory opinion issued to apply principles of tax law to a set of facts or a general category of taxpayers. It is the Department’s position ... -
SC REVENUE RULING #15-10
(South Carolina State Library, 2015-08-03)The purpose of a Revenue Ruling is to provide guidance to the public. It is an advisory opinion issued to apply principles of tax law to a set of facts or general category of taxpayers. This ruling applies to the taxation ... -
SC REVENUE RULING #15-11
(South Carolina State Library, 2015-08-03)This revenue ruling supersedes SC Revenue Ruling #13-2. This ruling deals with sales to government employees, foreign diplomats, and other similar employees while on official business. -
SC REVENUE RULING #15-2
(South Carolina State Library, 2015-02-18)South Carolina provides an exemption from the sales and use tax for construction material used in the construction or expansion of certain manufacturing facilities or distribution facilities. The exemption requires the ... -
SC REVENUE RULING #15-3
(South Carolina State Library, 2015-06-08)The purpose of this advisory opinion is to provide a comprehensive discussion of the application of the deed recording fee to a wide variety of real estate transactions. This advisory opinion will “summarize” longstanding ... -
SC REVENUE RULING #15-4
(South Carolina State Library, 2015-06-09)In Act No. 259 of 2014, the General Assembly enacted legislation that provides an exemption from sales tax on accommodations for taxpayers who rent out their residence for less than 15 days during the year and allows ... -
SC REVENUE RULING #15-5
(South Carolina State Library, 2015-06-12)This revenue ruling addresses some of the issues that may arise when South Carolina requires or a taxpayer requests an alternative allocation or apportionment method, including combined unitary reporting. -
SC REVENUE RULING #15-6
(South Carolina State Library, 2015-06-25)A tax lien filed by the Department of Revenue expires ten years after it is filed with a clerk of court or register of deeds. Upon expiration, the tax lien is no longer enforceable in any manner and ceases to be an encumbrance ... -
SC revenue ruling #16-1
(South Carolina State Library, 2016-02-03)After several inquiries from the trucking industry, the Department of Revenue established the conversion factors for compressed natural gas and liquefied natural gas in August, 2014. This advisory opinion now represents ... -
SC revenue ruling #16-2
(South Carolina State Library, 2016-04-07)The purpose of this advisory opinion is to update SC Revenue Ruling #91-15 concerning interest exempt from South Carolina income taxes. This advisory opinion provides a discussion of the types of interest exempt from South ... -
SC revenue ruling #16-3
(South Carolina State Library, 2016-05-05)Restaurants in South Carolina have begun utilizing electronic tablet table top ordering and bill payment devices. The purpose and intended use of these devices is to streamline the ordering and bill payment processes by ... -
SC REVENUE RULING #16-5
(South Carolina State Library, 2016-07-06)This ruling proclaims that charges paid by a customer for streaming television programs, movies, music, and other similar content are charges for communication services and are therefore subject to South Carolina sales and ... -
SC revenue ruling #16-6
(South Carolina State Library, 2016-07-06)The following guidance is part of the Department’s continuing effort to provide the public updated use tax information, including reporting and filing methods. The questions and answers are written in general terms to ... -
SC REVENUE RULING #16-7
(South Carolina State Library, 2016-07-06)This document provides an overview of South Carolina net operating losses (NOLs), the application of Internal Revenue Code (IRC) Section 382 limitations on South Carolina NOL carryforwards, and the application of IRC Section ... -
SC revenue ruling #18-1
(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 revenue ruling #18-15
(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 revenue ruling #18-15 (revised)
(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 revenue ruling #18-3
(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 revenue ruling #18-5
(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 #18-6
(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 ...
