SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Calendar Year 2007

 

 Calendar Year 2007

Revenue Rulings:

 

Advisory Opinion #

Tax Type

Subject

RR07-1

Income Tax
Property Tax

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

TRR07-2

Income Tax

Job Tax Credit - New Small Business Provisions 

RR07-2

Income Tax

Job Tax Credit - New Small Business Provisions 

RR07-3

Sales and Use Tax

Nexus Creating Activities for Sales and Use Taxes

TRR07-4

Sales and Use Tax 

Exemption for Unprepared Foods

RR07-4

Sales and Use Tax 

Exemption for Unprepared foods 

RR07-5

Use Tax 

Use Tax Information for Individuals, Businesses & Nonprofits 

 

Revenue Procedures:

Advisory Opinion #

Tax Type

Subject

RP07-1

All Taxes 

Filing Requirements Where Nexus Is An Issue-Voluntary Filing Procedures 

 

Private Letter Rulings:

Advisory Opinion #

Tax Type

Subject

PLR07-1

Property Tax

Surcharge on Short-Term Vehicle Rental Contracts

PLR07-2

Sales and Use Tax

Healthcare Communications Network

PLR07-3

Sales and Use Tax

Equipment and Services for Enhancement of Wireless Communications within Buildings

PLR07-4

Sales and Use Tax 

Signs-Sales of Tangible Personal Property or Improvements to Realty 

PLR07-5

Sales and Use Tax 

Federal National Mortgage Association

PLR07-6

Sales and Use Tax

Compliance and Filing Service for Forms filed with the Securities and Exchange Commission

PLR07-7

Sales and Use Tax

Sales of Photograph Prints via an Internet Website 

 

Information Letters:

 

Advisory Opinion #

Tax Type

Subject

IL07-1

Sales and Use Tax

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

IL07-2

Income Tax 

Refunds Claims-Economic Impact Zone Credits
Effective Dates of Legislation 

IL07-3

Income Tax
Property Tax

Job Tax Credit-County Rankings for 2007
Fee in Lieu of Property Taxes-Reduced Investment Counties
Tax Moratorium-Qualifying Counties 

IL07-4

Sales and Use Tax

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

IL07-5

Sales and Use Tax 

Regulation Approved by the General Assembly
Retail Licenses and Partnerships 

IL07-6

All Taxes 

Interest Rate

IL07-7

All Taxes 

Citator of SC Advisory Opinions

IL07-8

All Taxes 

Advisory Opinion Index 

IL07-9

Income Tax 

Extended Tax relief to Persons Affected by the April 16 Storm or Virginia Tech Shooting for Tax Returns Originally Due April 17, 2007 

IL07-10

Income Tax 

Extended Tax Relief to Person Affected byt the April 16 Storm, Virginia Tech Shootings, or Intuit Problems for Tax Returns Originally Due by April 17, 2007 

IL07-11

Income Tax

Per Capita Income Figures for State of South Carolina and Counties

IL07-12

Sales and Use Tax 

Sales Tax Holiday - 2007 

IL07-13

All Taxes

Interest Rate

IL07-14

All Taxes

Citator of SC Advisory Opinions

IL07-15

All Taxes

Advisory Opinion Index

IL07-16

All Taxes 

Tax Legislative Update for 2007 

IL07-17

All Taxes 

Interest Rate

IL07-18

Income Tax

Per Capita Income Figures for State of South Carolina

IL07-19

All Taxes 

Citator of SC Advisory Opinions

IL07-20

All Taxes

Advisory Opinion Index

IL07-21

All Taxes

Interest Rate

IL07-22

All Taxes 

Citator of SC Advisory Opinions 

IL07-23

All Taxes

Advisory Opinion Index

 

 



 
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