Calendar Year 2013
Revenue Rulings:
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Advisory Opinion # |
Tax Type |
Subject |
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RR13-1 |
All Taxes |
General Rules for Limitations on Filing a Claim for Refund |
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RR13-2 |
Sales, Use and Accommodation Taxes |
Sales to Government Employees, Foreign Diplomats, and Other Similar Employees While on Official Business |
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RR13-3 |
Sales and Use Taxes |
Material Handling Systems and Material Handling Equipment |
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Revenue Procedures:
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Advisory Opinion # |
Tax Type |
Subject |
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RP13-1 |
All Taxes |
Claims for Refund and correction of Errors in Tax Years Barred by Time Limitations |
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RP13-2 |
ABL |
Penalty Guidelines for ABL Violations |
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RP13-3 |
All Taxes |
Tax Preparer Signature - Alternative Methods on Paper Returns |
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Private Letter Rulings:
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Advisory Opinion # |
Tax Type |
Subject |
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PLR13-1 |
Sales and Use Tax |
Disease Management Program - Communications or Data Processing |
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PLR13-2 |
Sales and Use Tax |
Hospital Communications System
Rental of Tangible Personal Property or a Service |
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Information Letters:
|
Advisory Opinion # |
Tax Type |
Subject |
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IL13-1 |
Sales and Use Tax |
Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Charts and Exemption Information |
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IL13-2 |
Income Tax |
Farmers and Fishermen Penalty Relief for Tax Year 2012 |
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IL13-3 |
Sales and Use Tax |
Local Sales and Use Tax Charts - Updated for Orangeburg, Bamberg, Hampton, Lee, Marion and Richland Counties |
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IL13-4 |
Sales Tax |
Sale of a Motor Vehicle, Trailer, Semitrailer and Pole Trailer to a Nonresident |
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IL13-5 |
All Taxes |
Interest Rate |
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IL13-6
(Revised) |
Income Tax
Property Tax |
Job Tax Credit - County Rankings for 2013
Fee in Lieu of Property Taxes – Reduced Investment Counties
Tax Moratorium – Qualifying Counties |
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IL13-7 |
ABL |
Recognized Training Programs |
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IL13-8 |
Sales Tax |
Sale of a Motor Vehicle, Trailer, Semitrailer and Pole Trailer to a Nonresident |
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IL13-9 |
Sales and Use Tax |
Certain Injectable Medications and Injectable Biologics |
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IL13-10 |
All Taxes |
Citator of SC Advisory Opinions |
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