SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Calendar Year 2011

 

 

Calendar Year 2011

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

 

 

 



 
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