SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Calendar Year 2003

 

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 and
Temporary 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 Revenue Opinions:

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

 



 
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