SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Calendar Year 2012

 

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

 

 

 



 
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