Now showing items 98-117 of 142

    • 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).
    • SC information letter #21-13 

      South Carolina Department of Revenue (South Carolina State Library, 2021-05-19)
      The purpose of this Information Letter is to inform taxpayers that the abandoned building revitalization credit has been extended and to remind taxpayers and tax professionals of the Department’s published advisory opinions ...
    • SC information letter #21-14 

      South Carolina Department of Revenue (South Carolina State Library, 2021-05-26)
      The purpose of this Information Letter is to inform taxpayers of South Carolina’s adoption of the federal suspension of tax on a portion of unemployment compensation for tax year 2020.
    • SC information letter #21-16 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-03)
      The purpose of this Information Letter is to inform taxpayers that the amount of income tax1 credits available for making investments in, or donations to, community development corporations or community development financial ...
    • SC information letter #21-17 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-22)
      Code Section 12-36-2120(57) provides for an annual three-day (72-hour) sales tax holiday for eligible sales taking place the first Friday in August through midnight the following Sunday night. This year, the sales tax ...
    • SC information letter #21-18 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-24)
      Regulation 7-702.5 allowing for beer and wine to be sold to anyone in a motor vehicle is no longer valid.
    • SC information letter #21-19 

      Unknown author (South Carolina State Library, 2021-06-28)
      The interest rate to be applied to underpayments and overpayments of taxes is listed here.
    • SC information letter #21-2 

      South Carolina Department of Revenue (South Carolina State Library, 2021-01-19)
      This is a citator that provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #21-21 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-30)
      This is an index of advisory opinions issued by the Department of Revenue from 1987 through June 30, 2021.
    • SC information letter #21-22 

      South Carolina Department of Revenue (South Carolina State Library, 2021-08-25)
      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 different ...
    • SC information letter #21-23 

      South Carolina Department of Revenue (South Carolina State Library, 2021-08-26)
      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 #21-24 

      South Carolina Department of Revenue (South Carolina State Library, 2021-09-15)
      This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...
    • SC information letter #21-25 

      South Carolina Department of Revenue (South Carolina State Library, 2021-09-30)
      This is a citator of advisory opinions issued by the Department from 1987 through September 30, 2021. This citator provides assistance in determining what effect new advisory opinions have on those previously published.
    • SC information letter #21-26 

      South Carolina Department of Revenue (South Carolina State Library, 2021-09-30)
      This is an index of advisory opinions issued by the Department of Revenue from 1987 through December 31, 2018
    • SC information letter #21-27 

      South Carolina Department of Revenue (South Carolina State Library, 2021-12-10)
      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 #21-28 

      South Carolina Department of Revenue (South Carolina State Library, 2021-12-10)
      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 information letter #21-29 

      South Carolina Department of Revenue (South Carolina State Library, 2021-12-14)
      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 #21-3 

      South Carolina Department of Revenue (South Carolina State Library, 2021-01-20)
      The Department is announcing that the simplified refund procedure set forth in SC Information Letter #20-18 has been extended and will apply to admissions tax refunds to ticketholders for events scheduled from March 31, ...