Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR11-1	Sales and Use Tax	Warranty and Maintenance Contracts
RR11-2	Sales and Use Tax	Software and Software Maintenance Contracts
RR11-3	Sales and Use Tax	Medicines, Prosthetic Devices, Diabetic Supplies and Other Medical Supplies

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP11-1	All Taxes	Tax Practice before the SC Department of Revenue, Ethical Responsibilities and Sanctions for Practitioners

Private Revenue Opinions:

Advisory Opinion #	Tax Type	Subject
PLR11-1	License Fee	Waterworks Utility Located in a Federal Enclave
PLR11-2	Sales and Use Tax Admissions Tax	Country Club Service Fee
PLR11-3	Electric Power Tax	Buy All, Sell All Arrangement for the Sale of Electric Power
PLR11-4	Sales Tax	Layaway Sales, Layaway Fees and Partial Payments
PLR11-5	Sales and Use Tax	Loyalty Points Program - Cellular Telephone Provider
PLR11-6	Income Tax	Availability of Biomass Energy Credits to Limited Liability Company

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL11-1	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Charts and Exemption Information
IL11-2	Alcoholic Beverage Licensing	Temporary Beer & Wine Permits for Special Events-Revisions Effective January 27, 2011
IL11-3	All Taxes	Interest Rate
IL11-4	Income Tax and Property Tax	Job Tax Credit-County Rankings for 2011 Fee in Lieu of Property Taxes - Reduced Investment Counties Corporate Moratorium-Qualifying Counties
IL11-5	All Taxes	Citator of SC Advisory Opinions
IL11-6	Income Tax	Tax Assistance - North Carolina Severe Storm, Tornado, and Flood Victims
IL11-7	All Taxes	Tax Assistance-Severe Storm, Tornado, and Flood Victims in Alabama, Arkansas, Georgia, Mississippi, North Carolina, Oklahoma and Tennessee
IL11-8	All Taxes	Per Capita Income Figures for State of South Carolina and South Carolina Counties
IL11-9	Cigarette and Tobacco Tax Laws	Remittance of Cigarette and Tobacco Taxes by "Delivery Sellers" under the Federal "Prevent All cigarette Trafficking Act" and South Carolina Cigarette and Tobacco Tax Laws
IL11-10	All Taxes	Interest Rate
IL11-11	Sales and Use Tax	Sales Tax Holiday Dates for 2011
IL11-12	All Taxes	Citator of SC Advisory Opinions
IL11-13	All Taxes	Tax Legislative Update for 2011
IL11-14	All Taxes	Interest Rate
IL11-15	All Taxes	Tax Assistance - Hurricane Irene Victims
IL11-16	All Taxes	Citator of SC Advisory Opinions
IL11-17	All Taxes	Per Capita Income Figures for State of South Carolina
IL11-18	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL11-19	Sales and Use Tax   Sales Tax on Accommodations	Real Estate Agents, Brokers and Listing Services - Requirements to Notify the Department of Revenue Regarding Certain Rental Property subject to the Sales Tax on Accommodations
IL11-20	All Taxes	Interest Rate
IL11-21	All Taxes	Citator