Calendar Year 2012

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR12-1	Sales and Use Tax	Electronically Delivered Software
RR12-2	Sales and Use Tax	Monthly Fixed Charges Billed by a Natural Gas Utility
RR12-3	Sales Tax Admissions Tax ABL	Fundraising Events by Nonprofit Organizations

Revenue Procedures:

Advisory Opinion #	Tax Type	Subject
RP12-1	ABL	Dishonored Checks to Beer and Wine Wholesalers
RP12-2	ABL	Dishonored Checks to Liquor Wholesalers

Private Letter Rulings:

Advisory Opinion #	Tax Type	Subject
PLR12-1	Sales and Use Tax	Broadcasting Software for Radio & TV Stations & Cable TV Systems
PLR12-2	Sales and Use Tax	Application Service Provider Software – Claims & Billing Services
PLR12-3	Sales Tax	Sales Tax on Amounts Recovered through Litigation or Guarantor Payments
PLR12-4	Income Tax	Corporations Permitted to File a Consolidated Return

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL12-1	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL12-2	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information – Update for Newberry County
IL12-3	All Taxes	Interest Rate
IL12-4	All Taxes	Citator of Advisory Opinions
IL12-5	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information – Update for Greenwood County
IL12-6	Income Tax	Per Capita income Figures for State of SC and SC Counties
IL12-7	Sales and Use Tax	Sales Tax Holiday Dates for 2012
IL12-8	All Taxes	Interest Rate
IL12-9	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL12-10	Coin-Operated Device License Tax	Coin-Operated Devices License – Unlawful machines or Devices
IL12-11	All Taxes	Tax Legislative Update for 2012
IL12-12	All Taxes	Interest Rate
IL12-13	All Taxes	Extended Tax Relief to Victims of Hurricane Isaac
IL12-14	All Taxes	Citator of Advisory Opinions
IL12-15	Sales and Use Tax	Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Chart and Exemption Information
IL12-16	Income Tax	Per Capita Income Figures for State of South Carolina
IL12-17	All Taxes	Extended Tax Relief to Victims of Hurricane Sandy
IL12-18	All Taxes	Per Capita Income Figures for State of South Carolina and South Carolina Counties
IL12-19  (Revised)	Income Tax Property Tax	Job Tax Credit - County Rankings for 2012 Fee in Lieu of Property Taxes – Reduced Investment Counties Tax Moratorium – Qualifying Counties
IL12-20	All Taxes	Interest Rate
IL12-21	All Taxes	Citator of Advisory Opinions