Calendar Year 2003

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR03-1	Sales and Use Tax	Universal Service Fund Surcharge
RR03-2	Sales and Use Tax	Medicines, Prosthetic Devices and Other Medical Supplies
RR03-3	Sales and Use Tax	Gifts – Multistate Transactions
RR03-4	Income Tax	Nexus Creating Activities for Income Taxes
RR03-5	Sales and Use Tax	Software
RR03-6	Income Tax	State Tax Add-Backs

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP03-1	All Laws Administered by the Department	Administration of Policy, Including Advisory Opinions and Informal Advice
TRP03-2	Income Tax	Tax Relief for Military Personnel Serving in the Persian Gulf Area
RP03-2	Income Tax	Tax Relief for Military Personnel Serving in the Persian Gulf Area, Afghanistan and Direct Support Areas, and the Kosovo Area
RP03-3	Sales and Use Tax	Exemption Certificates – Sales by Certain Nonprofit Organizations
RP03-4	ABC Laws	Penalty Guidelines for ABL Violations
RP03-5	All Taxes	Certificate of Compliance Exception to a Lien Placed on Assets Transferred
RP03-6	Sales and Use Tax	Exemption Certificates – Sales by Certain Nonprofit Organizations

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR03-1	Income Tax	Allocation and Apportionment of ABC Licensee Income
PLR03-2	Sales and Use Tax	DSL Internet Access
PLR03-3	Sales and Use Tax	Ventilator System

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL03-1	Income Tax	Job Tax Credit – County Rankings for 2003
IL03-2	Sales and Use Tax	Foreign Diplomats
IL03-3	Property Tax	Consumer Price Index for Millage Calculation
IL03-4	Income Tax and Property Tax	Corporate Tax Moratoriums – Qualifying Counties Fee in Lieu of Property Taxes – Reduced Investment Counties
IL03-5	All Taxes	Interest Rate (April 1, 2003 – July 31, 2003)
IL03-6	Sales Tax	Sale of a Motor Vehicle, Trailer, Semitrailer and Pole Trailer to a Nonresident
IL03-7	Sales and Use Tax	Exemptions-Local Sales and Use Taxes Collected by the Department of Revenue
IL03-8	All Taxes	Citator of SC Advisory Opinions
IL03-9	All Taxes	Advisory Opinion Index
IL03-10	Sales and Use Tax	Transportation Tax for Charleston County
IL03-11	Income Tax	Per Capita Income Figures for the State of South Carolina
IL03-12	Income Tax	Per Capita Income Figures for Counties
IL03-13	All Taxes	Reorganized Regulations
IL03-14	All Taxes	Interest Rate (July 1, 2003 – September 30, 2003)
IL03-15	All Taxes	Citator of SC Advisory Opinions
IL03-16	All Taxes	Advisory Opinion Index
IL03-17	Income Tax and Property Tax	Bonus Depreciation
IL03-18	Income Tax	Tax Relief to Power Blackout Victims
IL03-19	All Taxes	Interest Rate (October 1, 2003 – December 31, 2003)
IL03-20	All Taxes	Tax Legislation Update for 2003
IL03-21	Income Tax	Tax Relief to Hurricane Isabel Victims
IL03-22	All Taxes	Citator of SC Advisory Opinions
IL03-23	All Taxes	Advisory Opinion Index
IL03-24	Income Tax	Tax Relief to California Wildfire Victims
IL03-25	Sales and Use Tax	Foreign Diplomats
IL03-26	Sales and Use Tax	Exemptions – Local Sales and Use Taxes Collected by the Department of Revenue
IL03-27	Alcohol Beverage Licensing	Recognized Training Programs
IL03-28	All Taxes	Interest Rate (January 1, 2004 – March 31, 2004)
IL03-29	Income Tax	Per Capita Income Figures for the State of South Carolina
IL03-30	Income Tax and Property Tax	Job Tax Credit – County Rankings for 2004 Corporate Tax Moratorium – Qualifying Counties Fee in Lieu of Property Taxes – Reduced Investment Counties
IL03-31	All Taxes	Citator of SC Advisory Opinions
IL03-32	All Taxes	Advisory Opinion Index