SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Calendar Year 2005

 

Calendar Year 2005 

Revenue Rulings:

Advisory Opinion #

Tax Type

Subject

RR05-1

Sales & Use Tax

Fuel Surcharges by Retailers Delievering Tangible Personal Property

TRR05-2

Income and Property Taxes

Federal Income Tax Conformity and Exceptions

RR05-2

Income and Property Taxes

Federal Income Tax Conformity and Exceptions

RR05-3

Sales & Use Tax

Aviation Gasoline

RR05-4

Sales & Use Tax

Trailers, Semitrailers and Pole Trailers

RR05-5

Income Tax

Job Tax Credit - Meaning of "Expansion"

RR05-6

Sales Tax

Hurricane Insurance - Additional Guest Charge

RR05-7

Sales & Use Tax

Motion Picture Production Company Exemption

RR05-8

Deed Recording Fee

Deeds to Obtain Construction Loans

RR05-9

Sales and Use Tax

Sales Tax Holiday - List

RR05-10

Sales and Use Tax

Sales Tax Holiday - Q&A

RR05-11

Income Tax

License Fee Based on Capital Stock and Paid-in or Capital Surplus - Computation and Proration Questions

RR05-12

Sales and Use Tax

Warranty, Maintenance and Similar Service Contracts

RR05-13

Sales and Use Tax

Software and Software Maintenance Contracts

RR05-14

Admissions Tax

Places of Amusement

TRR05-15

Sales and Use Tax

FEMA & Red Cross Financial Assistance-Hurricane Katrina

RR05-15

Sales and Use TAx

FEMA & Red Cross Financial Assistance-Hurricane Katrina

RR05-16

Sales and Use Tax

Local Sales & Use Tax -Remittance of the Tax by Retailers

RR05-17

Income Tax

Job Tax Credit - New Small Business Provisions 

RR05-18

Property Tax 

Property Tax Exemption for Nonprofit Hospitals 

RR05-19

ABL 

Sale of Alcoholic Liquors, Beer and Wine for On-Premise Consumption on New Year's Day 2006 

RR05-20

Property Tax

Reporting and Taxation of Property Owned by a Manufacturer

 

Revenue Procedures:

Advisory Opinion #

Tax Type

Subject

RP05-1

Sales & Use Tax

Governmental Wastewater Treatment Facilities
Application for Exemption or Refund

RP05-2

All Laws

Administration of Advisory Opinions

 Private Letter Rulings:

Advisory Opinion #

Tax Type

Subject

PLR05-1

Sales and Use Tax

Radioactive Implant Seeds

PLR05-2

Sales and Use Tax

Charges for Copies of Medical Records

PLR05-3

Sales and Use Tax

Medical Device Implant

PLR05-4

Sales and Use Tax

Communication Towers and Associated Buildings

PLR05-5

Sales and Use Tax

Supplies Purchased for Management of Real Estate

 Information Letters: 

Advisory Opinion #

Tax Type

Subject

IL05-1

Sales and Use Tax

Exemptions - Local Sales and Use Taxes Collected by Department of Revenue

IL05-2

Income Tax

Tax Relief to Persons Affected by the Chlorine Leak in Graniteville

IL05-3

Income Tax and Property Tax

Job Tax Credit - County Rankings for 2005
Tax Moratorium - Qualifying Counties
Fee in Lieu of Property Taxes - Reduced Investment Counties

IL05-4

All Taxes

Citator of SC Advisory Opinions

IL05-5

All Taxes

Advisory Opinion Index

IL05-6

All Taxes

Legislative Summary Update for 2004

IL05-7

Property Tax

Tax Relief to Persons Affected by the Chlorine Leak in Graniteville

IL05-8

Property Tax

Consumer Price Index for Millage Calculation

IL05-9

Income Tax

Interest Rate

IL05-10

All Taxes

Citator of SC Advisory Opinions

IL05-11

All Taxes

Advisory Opinion Index

IL05-12

Income Taxes

Per Capita Income Figures for the State of SC

IL05-13

Sales Tax

Sale of a Motor Vehicle, Trailer, Semitrailer, and Pole Trailers to a Nonresident

IL05-14

Income Tax

Per Capita Income Figures for Counties

IL05-15

Sales and Use Tax

Exemptions-Local Sales and Use Taxes Collected by the DOR

IL05-16

Alcoholic Beverage Licensing

Recognized Training Programs

IL05-17

All Taxes

Interest Rate

IL05-18

Sales and Use Tax

Sales Tax Holiday

IL05-19

All Taxes

Citator of SC Advisory Opinions

IL05-20

All Taxes

Advisory Opinion Index

IL05-21

ABL

Recognized Training Programs

IL05-22

Income Tax

Tax Relief to Victims of Hurricane Katrina

IL05-23

Income Tax

Expanded Tax Relief to Victims of Hurricane Katrina Waiver of Dyed Diesel Fuel Penalty

IL05-24

All Taxes

Tax Legislative Update for 2005

IL05-25

All Taxes

Interest Rate

IL05-26

All Taxes

Expanded Tax Relief to Victims of Hurricane Katrina
Waiver of Dyed Diesel Fuel Penalty

IL05-27

Income Tax

Per Capita Income Figures for the State of South Carolina

IL05-28

All Taxes

Citator of SC Advisory Opinions

IL05-29

All Taxes

Advisory Opinion Index

IL05-30

All Taxes

Expanded Tax Relief to Victims of Hurricane Katrina and Rita

IL05-31

ABL

Recognized Training Programs

IL05-32

All Taxes

Extended Tax Relief to Victims of Hurricane Wilma

IL05-33

All Taxes

Interest Rate

IL05-34

All Taxes

Citator of SC Advisory Opinions

Il05-35

All Taxes

Advisory Opinion Index

 



 
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