SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Calendar Year 2008

 

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



 

 

 



 
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