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Browsing SC Information Letters by Title
Now showing items 1-20 of 163
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SC INFORMATION LETTER #14-16
(South Carolina State Library, 2014-12-16)An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This one deals with the interest rate to be applied to ... -
SC INFORMATION LETTER #14-17 (Revised)
(South Carolina State Library, 2015-03-01)An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator shows three charts that should provide guidance ... -
SC information letter #14-18
(South Carolina State Library, 2015-01-12)An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator has been compiled as a reference tool for the ... -
SC INFORMATION LETTER #15-1
(South Carolina State Library, 2015-01-08)An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. The purpose of this advisory opinion is to provide the ... -
SC INFORMATION LETTER #15-11
(South Carolina State Library, 2015-09-04)This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. -
SC INFORMATION LETTER #15-12
(South Carolina State Library, 2015-10-01)Attached are three charts that should provide guidance concerning the various types of local sales and use taxes collected by the Department of Revenue and the types of exemptions allowed under each tax. -
SC INFORMATION LETTER #15-13
(South Carolina State Library, 2015-09-14)The interest rate to be applied to underpayments and overpayments of taxes is listed. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax. -
SC INFORMATION LETTER #15-14
(South Carolina State Library, 2015-10-09)The Internal Revenue Service has provided special filing and payment relief to victims of flooding in certain counties in South Carolina. A copy of the Internal Revenue Service notice on the tax relief granted affected ... -
SC INFORMATION LETTER #15-15
(South Carolina State Library, 2015-10-15)Certain out-of-state businesses performing disaster work related to infrastructure that has been damaged, impaired, or destroyed by the 2015 South Carolina floods may be eligible for the special registration and tax ... -
SC INFORMATION LETTER #15-16
(South Carolina State Library, 2015-10-19)A citator of advisory opinions issued by the Department from 1987 through September 2015 is available. Attached is a citator that provides assistance in determining what effect new advisory opinions have on those previously ... -
SC INFORMATION LETTER #15-18
(South Carolina State Library, 2015-12-02)The purpose of this Information Letter is to announce that the time to file a notice with the Department to be eligible for the exemptions described below has expired : fuel used for test flights and certain transportation ... -
SC INFORMATION LETTER #15-19
(South Carolina State Library, 2015-12-02)Owning, leasing or utilizing a distribution facility, including a distribution facility of a third party or an affiliate, within South Carolina is considered in determining nexus for South Carolina sales and use tax purposes. -
SC INFORMATION LETTER #15-2
(South Carolina State Library, 2015-03-18)An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This paper shows the interest rate to be applied to ... -
SC INFORMATION LETTER #15-20
(South Carolina State Library, 2015-12-11)When recording a deed, Code Section 12-24-70 requires an affidavit to be filed with a deed. This information letter includes two sample affidavits. -
SC INFORMATION LETTER #15-22
(South Carolina State Library, 2015-12-16)The purpose of this information letter is to remind taxpayers applying for the Angel Investor Credit that the deadline for submitting applications to the Department for investments made during 2015 is December 31, 2015. -
SC INFORMATION LETTER #15-3
(South Carolina State Library, 2015-05-01)These three charts that should provide guidance concerning the various types of local sales and use taxes collected by the Department of Revenue and the types of exemptions allowed under each tax. These charts only address ... -
SC INFORMATION LETTER #15-4
(South Carolina State Library, 2015-04-01)An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator examines taxation of vacation rental homes. -
SC INFORMATION LETTER #15-5
(South Carolina State Library, 2015-04-07)This citator provides assistance in determining what effect new advisory opinions have on those previously published. It will generally be revised and issued on a quarterly basis. The citator is organized by type of advisory ... -
SC INFORMATION LETTER #15-6
(South Carolina State Library, 2015-06-08)When recording a deed, Code Section 12-24-70 requires an affidavit to be filed with a deed. The Department of Revenue has two sample affidavits that it provides as a convenience for taxpayers and local recording officials. ... -
SC INFORMATION LETTER #16-1
(South Carolina State Library, 2016-01-04)For fiscal year 2015-2016 (July 1, 2015 through June 30, 2016), Budget Provisos 93.7 and 117.87 directs the Department of Revenue to reduce the rate of interest paid on eligible refunds by a total of three percentage points ...
