SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Calendar Year 2004

 

Calendar Year 2004

Revenue Rulings:

Advisory Opinion #

Tax Type

Subject

RR04-1

Sales Tax on Accommodations

Accommodations Furnished to Government Employees, Nonprofit Employees, and Diplomats

RR04-2

All Taxes

Transferor Affidavit Exemption

RR04-3

All Taxes

Contingent Fees in State Tax Matters

RR04-4

Sales Tax

Telephone Calling Cards

RR04-5

Sales and Use Tax

Charges for Copies of Medical Records

RR04-6

Miscellaneous Tax

Deed Recording Fee

RR04-7

Sales and Use Tax

Sales and Use Tax Machine Exemption

RR04-8

Sales Tax, Admissions Tax, ABC

Fundraising Events by Nonprofit Organizations

RR04-9

Sales and Use Tax

Federal Government Construction Contracts

RR04-10

Sales and Use Tax

Personal Watercrafts – Maximum Tax Provisions

RR04-11

Bingo Tax

Bingo Ticket Standards

RR04-12

Sales Tax on Accommodations

Vacation Homes, Second Homes and Places of Abode

RR04-13

Casual Excise Tax and Use Tax

Collection of Casual Excise Tax and Use Tax on Sale of Motor Vehicle, Motorcycle, Boat, Motor, Airplane, Trailer, etc.

RR04-14 Property Tax Property Exemption Under Code Section 12-37-220(C)
RR04-15 Sales ans Use Tax Communications - Ways or Means for the Transmission of the Voice or Messages and Other Communications

Revenue Procedures:

Advisory Opinion #

Tax Type

Subject

RP04-1

All Taxes

Department of Revenue Internal Appeals Process and Procedure

RP04-2

Motor Fuel User Fee

"Late Loads" and Other Supplier Return Adjustments

RP04-3

ABC Laws

Penalty Guidelines for ABL Violations

RP04-4

ABC Laws

Penalty Guidelines for ABL Violations

RP04-5 Property Tax Procedure for Determining Depreciation for Electric Company Personal Property under Fee in Lieu of Property Tax Agreements
RP04-6

Corporate Income Tax and
Insurance Premium Tax

Tax Moratorium - Code Section 12-6-3365

Private Letter Rulings:

Advisory Opinion #

Tax Type

Subject

PLR04-1

Sales and Use Tax

Data Processing

PLR04-2

Sales and Use Tax 

Construction Debris Disposal Service

PLR04-3

Sales and Use Tax

Sales Between Related Entities

PLR04-4

Sales and Use Tax 

Rental Fee for LP Gas Storage Tank

PLR04-5

Sales and Use Tax 

Medical Device Implant

PLR04-6

Property Tax

Personal Property Leased to the Federal Government

Information Letters:

Advisory Opinion #

Tax Type

Subject

IL04-1

Income Tax

Subsistence Allowance for Law Enforcement, Firefighter & Emergency Medical Service Personnel

IL04-2

Property Tax

Consumer Price Index for Millage Calculation

IL 04-3

Income Tax and License Fee 

Tax Legislative Update for 2003 – Revision

IL04-4

Bingo  

Electronic Bingo – Implementation of House Bill 3986

IL04-5

All Taxes

Interest Rate (April 1, 2004 – June 30, 2004)

IL04-6

All Taxes

Citator of SC Advisory Opinions

IL04-7

All Taxes 

Advisory Opinion Index

IL04-8

ABL Laws 

Recognized Training Programs

IL04-9

Sales and Use Tax 

Exemptions – Local Sales and Use Taxes Collected by the Department of Revenue

IL04-10

Sales Tax 

Sales Tax Holiday – 2004

IL04-11

Income Tax 

Per Capita Income Figures for the State of South Carolina

IL04-12

Income Tax

Per Capita Income Figures for Counties

IL04-13

ABL Laws

Recognized Training Programs

IL04-14

All Taxes

Interest Rate (July 1, 2004 – September 30, 2004)

IL04-15

Property Tax 

Reorganized Property Tax Regulations

IL04-16

All Taxes 

Citator of SC Advisory Opinions

IL04-17

All Taxes 

Advisory Opinion Index

IL04-18

Income Tax

Tax Relief to Tropical Storm Bonnie and Hurricane Charley Victims

IL04-19 All Taxes Interest Rate (October 1, 2004 - December 31, 2004)
IL04-20 All Taxes Tax Legislative Update for 2004
IL04-21 Income Tax Tax Relief to Hurricane Frances, Tropical Storm Bonnie, and Hurricane Charley Victims, and Tropical Storm Gaston Victims - New and Additional Relief
IL04-22 All Taxes Citator of SC Advisory Opinions
IL04-23 All Taxes Advisory Opinion Index
IL04-24 Income Tax Tax Relief to Hurricane Jeanne Victims and Other Disaster Area Tax Relief Granted During the 2004 Hurricane Season
IL04-25 Income Tax Per Capita Income Figures for the State of South Carolina
IL04-26 All Taxes Interest Rate
IL04-27 Sales and Use Tax Internet Access/Electronic Commerce Moratorium



 
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