Calendar Year 2008
Revenue Rulings:
|
Advisory Opinion # |
Tax Type |
Subject |
|
RR08-1 |
Income Tax |
Nexus |
|
RR08-2 |
Income Tax |
Tax Rate Reduction on Active Trade or Business Income from a Pass Through Business |
|
RR08-3 |
Sales and Use Tax |
Research and Development Machines |
|
RR08-4 |
Sales and Use Tax |
Federal Coupons for Television Converter Boxes |
|
RR08-5 |
Sales and Use Tax |
Purchases by Individuals 85 Years of Age and Older |
|
RR08-6 |
Use Tax |
Use Tax Information for Individuals, Businesses and Nonprofits |
|
RR08-7 |
Sales Tax |
Sales of Boats, Motors, and Boat Trailers |
|
RR08-8 |
Casual Excise Tax |
Collection of Casual Excise Tax and Use Tax on Sale of a Motor Vehicle, Motorcycle, Boat, Motor, Airplane, Trailer, etc. |
|
RR08-9 |
Sales or Use Tax |
Sales of Horse Trailers and Stock Trailers |
|
RR08-10 |
Sales or Use Tax |
Sales of Fire Trucks and Fire Fighting Equipment |
|
RR08-11 |
Sales and Use Tax |
Withdrawals from Inventory for Use in South Carolina and Outside of South Carolina |
|
RR08-12 |
Sales & Use Tax |
Motion Picture Production Company Exemption |
|
RR08-13 |
Sales & Use Tax |
Second Amendment Sales Tax Holiday |
Revenue Procedures:
|
Advisory Opinion # |
Tax Type |
Subject |
|
RP08-1 |
Income Tax |
Transfer, Devise, or Distribution of a Conservation Credit Under Code Section 12-6-3515 |
|
RP08-2 |
Sales and Use Tax |
Resale Certificate |
|
RP08-3 |
Income Tax |
Tax Relief for Military Personnel Serving in Areas Classified as Combat Zones by the United States |
|
RP08-4 |
All Taxes |
Taxpayers' Rights Advocate |
|
RP08-5 |
Withholding |
Filing of W-2's and 1099's |
|
RP08-6 |
All Taxes |
Penalty Waiver |
|
|
|
|
|
|
|
|
Private Letter Rulings:
|
Advisory Opinion # |
Tax Type |
Subject |
|
PLR08-1 |
Sales and Use Tax |
Charges for Gas Cylinders Provided to a Manufacturer |
|
PLR08-2 |
Sales and Use Tax |
Automobile Leaes and Vehicle Maintenance Contracts |
|
PLR08-3 |
Sales and Use Tax |
Production of Genetically Enhanced Tree Seedlings for Sale |
Information Letters:
|
Advisory Opinion # |
Tax Type |
Subject |
|
IL08-1 |
All Taxes |
Job Tax Credit - County Rankings for 2008
Fee in Lieu of Property Taxes - Reduced Investment Counties Tax Moratorium - Qualifying Counties |
|
IL08-2 |
Sales Tax |
Alternative Fuel Vehicles & Conversion Equipment - Sales Tax Rebate |
|
IL08-3 |
Property
Sales and Use Tax |
Regulations Approved by the General Assembly |
|
IL08-4 |
All Taxes |
Interest Rate |
|
IL08-5 |
All Taxes |
Citator of SC Advisory Opinions |
|
IL08-6 |
All Taxes |
Advisory Opinion Index |
|
IL08-7 |
Income Tax |
Federal Economic Stimulus Payment |
|
IL08-8 |
Income Tax |
Per Capita Income Figures for State of South Carolina and Counties |
|
IL08-9 |
All Taxes |
Interest Rate |
|
IL08-10 |
Sales and Use Tax |
Regulations Approved by the General Assembly |
|
IL08-11 |
Sales and Use Tax |
Sales Tax Holiday - 2008 |
|
IL08-12 |
All Taxes |
Tax Legislative Update for 2007-Supreme Court Opinion |
|
IL08-13 |
Sales Tax |
Alternative Fuel Vehicles and Conversion Equipment Sales Tax Rebate Eliminated |
|
IL08-14 |
All Taxes |
Citator of SC Advisory Opinions |
|
IL08-15 |
All Taxes |
Advisory Opinion Index |
|
IL08-16 |
Sales and Use Tax |
Regulation Approved by the General Assembly |
|
IL08-17 |
All Taxes |
Tax Legislative Update for 2008 |
|
IL08-18 |
All Taxes |
Interest Rate |
|
IL08-19 |
Sales and Use Tax |
Exemption-Local Sales and Use Taxes Collected by the Department of Revenue |
|
IL08-20 |
All Taxes |
Extended Tax Relief to Victims of Hurricanes Gustav and Ike |
|
IL08-21 |
ABL |
Recognized Training Programs |
|
IL08-22 |
Income Tax |
Per Capita Income Figures for State of South Carolina |
|
IL08-23 |
All Taxes |
Citator of SC Advisory Opinions |
|
IL08-24 |
All Taxes |
Advisory Opinion Index |
|
IL08-25 |
All Taxes |
Interest Rate |
|
IL08-26 |
Sales and Use Tax |
Local Sales and Use Tax Chart and Exemption Information |
|
IL08-27 |
All Taxes |
Extensions for Partnerships, Estates, and Trusts |
|
IL08-28 |
All Taxes |
Citator of SC Advisory Opinions |
|
IL08-29 |
All Taxes |
Advisory Opinion Index |
|
