Browsing SC Information Letters by Title

Now showing items 81-100 of 155

    • SC information letter #20-23 

      South Carolina Department of Revenue (South Carolina State Library, 2020-08-05)
      The purpose of this Information Letter is to remind retailers and consumers of the application of the sales and use tax to an additional COVID-19 surcharge or fee, a handling fee, a takeout charge, or similar charge.

    • SC information letter #20-24 

      South Carolina Department of Revenue (South Carolina State Library, 2020-08-26)
      SC Information Letter #20-11 announced temporary relief regarding a business's establishment of nexus (income and sales) solely because an employee is temporarily working in a different work location due to COVID-19 and ...

    • SC information letter #20-25 

      South Carolina Department of Revenue (South Carolina State Library, 2020-09-04)
      The interest rate to be applied to underpayments and overpayments of taxes is listed here. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.

    • SC information letter #20-26 

      South Carolina Department of Revenue (South Carolina State Library, 2020-10-12)
      An index of South Carolina advisory opinions issued by the Department from 1987 through September 30, 2020 is attached.

    • SC information letter #20-27 

      South Carolina Department of Revenue (South Carolina State Library, 2020-10-12)
      A citator of advisory opinions issued by the Department from 1987 through September 30, 2020 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published ...

    • SC information letter #20-28 

      South Carolina Department of Revenue (South Carolina State Library, 2020-11-02)
      On March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) in response to the COVID-19 pandemic. As part of the relief provided, the Paycheck Protection Program (PPP) was established ...

    • SC information letter #20-29 

      South Carolina Department of Revenue (South Carolina State Library, 2020-11-30)
      On May 15, 2020, the Department issued SC Information Letter #20-11 to announce temporary relief regarding a business’s establishment of nexus (income and sales) solely because an employee is temporarily working in a ...

    • SC information letter #20-30 

      South Carolina Department of Revenue (South Carolina State Library, 2020-12-03)
      The interest rate to be applied to underpayments and overpayments of taxes is listed here. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.

    • SC information letter #20-31 

      South Carolina Department of Revenue (South Carolina State Library, 2020-12-15)
      This is an overview of the 2020 legislative session with regards to taxation legislation.

    • SC information letter #20-32 

      South Carolina Department of Revenue (South Carolina State Library, 2020-12-16)
      This gives the per capita income figures for South Carolina and South Carolina counties.

    • SC information letter #20-33 

      South Carolina Department of Revenue (South Carolina State Library, 2020-12-16)
      The job tax credit, the tax moratorium, and the reduction in the minimum required fee in lieu of property tax investment are dependent, in part, on per capita income and unemployment rate data received from the South ...

    • SC information letter #20-34 

      South Carolina Department of Revenue (South Carolina State Library, 2020-12-16)
      On March 27, 2020 Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) in response to the COVID-19 pandemic. As part of the relief provided, up to a $300 federal income tax deduction is allowed ...

    • SC information letter #20-35 

      South Carolina Department of Revenue (South Carolina State Library, 2020-12-23)
      On June 24, 2020, the Department issued SC Revenue Ruling #20-3, “Buydowns – Tobacco Company Payments to Retailers,” effective for retail sales occurring on or after January 1, 2021. The purpose of this Information Letter ...

    • SC information letter #20-4 

      South Carolina Department of Revenue (South Carolina State Library, 2020-03-23)
      As directed by Governor Henry McMaster, the Department is conforming South Carolina's income tax deadline to July 15, 2020, the new Federal income tax deadline. Accordingly, the Department is extending tax relief for South ...

    • SC information letter #20-7 

      South Carolina Department of Revenue (South Carolina State Library, 2020-04-06)
      This is a citator of advisory opinions issued by the Department from 1987 through March 31, 2020. This citator provides assistance in determining what effect new advisory opinions have on those previously published

    • SC information letter #20-8 

      South Carolina Department of Revenue (South Carolina State Library, 2020-04-13)
      On April 9, 2020, the Internal Revenue Service issued Notice 2020-23 to provide additional tax filing and payment relief to those affected by Coronavirus (COVID-19).

    • SC information letter #21-1 

      South Carolina Department of Revenue (South Carolina State Library, 2021-01-19)
      An index of South Carolina advisory opinions issued by the Department from 1987 through December 31, 2020 is attached.

    • SC information letter #21-10 

      South Carolina Department of Revenue (South Carolina State Library, 2021-04-08)
      This is an index of advisory opinions issued by the Department of Revenue from 1987 through March 31, 2021.

    • SC information letter #21-11 

      South Carolina Department of Revenue (South Carolina State Library, 2021-04-09)
      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 #21-12 

      South Carolina Department of Revenue (South Carolina State Library, 2021-04-21)
      This revenue ruling discusses buydowns - tobacco company payments to retailers (sales tax).