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Calendar Year 2006

  

DOR Home / Tax Policy

Calendar Year 2006

Revenue Rulings:

Advisory Opinion #

Tax Type

Subject

RR06-1

Income Tax

Nonresident Military Servicemembers 

RR06-2

Use Tax 

Use Tax Information for Individuals, Businesses and Nonprofits 

RR06-3

Motor Fuel User Fee

Racing Gasoline 

RR06-4

Use Tax 

Credit for Taxes Paid in Other States

TRR06-5

Sales and Use Tax 

Sales Tax Rate Reduction for Unprepared Foods

RR06-5

Sales and Use Tax

Sales Tax Rate Reduction for Unprepared Foods

 

RR06-6

 

Sales and Use Tax

 

Barges – Maximum Tax Provisions

RR06-7

State Sales and Use Tax 

One-Time Thanksgiving Sales Tax Holiday

RR06-8

Sales and Use Tax

Communications-Ways or Means for the Transmission of the Voice or Messages and Other Communications

RR06-9

Sales and Use Tax

Warranty, Maintenance and Similar Service Contracts

RR06-10

Deed Recording Fee

Easements and Right of Ways

RR06-11

Deed Recording Fee

Conveyance of Mineral Rights 

RR06-12

Income Tax

Tax Rate Reduction on Active Trade or Business Income from a Pass Through Business

 Revenue Procedures:

Advisory Opinion #

Tax Type

Subject

RP06-1

All Taxes

Payment in Immediately Available Funds 

TRP06-2

All Taxes

DOR Internal Appeals Process and Procedure

RP06-2

All Taxes

DOR Internal Appeals Process and Procedure  

 Private Letter Rulings:

Advisory Opinion #

Tax Type

Subject

PLR06-1

Sales & Use Tax 

DVD Movie Rentals Through Vending Machines 

PLR06-2

Sales & Use Tax

Early Termination Fee-Taxable Communication Service

PLR06-3

Income Tax 

Textile Communities Revitalization Act

 Information Letters:  

Advisory Opinion #

Tax Type

Subject

IL06-1

Income Tax
Property Tax

Job Tax Credit-County Rankings for 2006
Fee in Lieu of Property Taxes-Reduced Investment Counties
Tax Moratorium-Qualifying Counties

IL06-2

Property Tax

Consumer Price Index for Millage Calculation

IL06-3

ABL,
Electric Power Tax, Property Tax,
Sales & Use Tax, &
Individual Income Tax

Regulations Approved by the General Assembly

IL06-4

All Taxes

Extended Tax Relief to Victims of Hurricane Katrinia

IL06-5

ABL 

Recognized Training Programs 

IL06-6

All Taxes

Interest Rate

IL06-7

All Taxes

Citator 

IL06-8

All Taxes

Advisory Opinion Index 

IL06-9

Sales & Use Tax 

Exemptions-Local Sales & Use Taxes Collected by DOR 

IL06-10

Income Tax

Per Capita Income Figures for the State of South Carolina

IL06-11

Income Tax 

Per Capita Income Figures for Counties 

IL06-12

Deed Recording Fee

Sample Affidavits

IL06-13

Income Tax

Interest Rate

IL06-14

Sales & Use Tax

Sales Tax Holiday - 2006

IL06-15

ABL and Sales & Use Tax 

Regulations Approved by the General Assembly 

IL06-16

Sales and Use Tax

Exemptions-Local Sales & Use Taxes Collected by DOR

IL06-17

All Taxes 

Tax Legislation Update for 2006 

IL06-18

All Taxes

Interest Rate

IL06-19

All Taxes

Additional Postponement of Filing and Payment Deadline for Businesses and Individuals in the Gulf Coast 

IL06-20

Income Tax

Per Capita Income Figures for the State of South Carolina

IL06-21

All Taxes

Citator of SC Advisory Opinion

IL06-22

All Taxes

Advisory Opinion Index

IL06-23

Income Tax

New Energy Conservation Tax Incentives for Individuals

IL06-24

ABL 

Recognized Training Programs 

IL06-25

All Taxes 

Interest Rate

IL06-26

All Taxes 

Citator of SC Advisory Opinions

IL06-27

All Taxes 

Advisory Opinion Index