SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Calendar Year 2013

 

Calendar Year 2013


Revenue Rulings:

 

Advisory Opinion #

Tax Type

Subject

RR13-1

All Taxes 

General Rules for Limitations on Filing a Claim for Refund 

RR13-2

Sales, Use and Accommodation Taxes 

Sales to Government Employees, Foreign Diplomats, and Other Similar Employees While on Official Business

RR13-3

Sales and Use Taxes

Material Handling Systems and Material Handling Equipment 

RR13-4

Sales and Use Taxes

Bad Debt Deductions by Retailers 

RR13-5

Sales and Use Taxes 

Datacenter Computers, Computer Equipment, Computer Hardware and Software, and Electricity

 

Revenue Procedures:

Advisory Opinion #

Tax Type

Subject

RP13-1

All Taxes

Claims for Refund and correction of Errors in Tax Years Barred by Time Limitations 

RP13-2

ABL

Penalty Guidelines for ABL Violations

RP13-3

All Taxes 

Tax Preparer Signature - Alternative Methods on Paper Returns

 

 

 

 

 

 

 

Private Letter Rulings:

Advisory Opinion #

Tax Type

Subject

PLR13-1

Sales and Use Tax

Disease Management Program - Communications or Data Processing 

PLR13-2

Sales and Use Tax

Hospital Communications System
Rental of Tangible Personal Property or a Service

PLR13-3

Income Tax

Apportionment of Engineering Service Income 

PLR13-4

Admissions Tax 

Baseball and Softball Indoor Facility 

PLR13-5

ABL

Beer and Wine Business Ownership and Employment - Three Tier Laws 

 

Information Letters:

Advisory Opinion #

Tax Type

Subject

IL13-1

Sales and Use Tax

Local Sales and Use Tax Charts, Catawba Tribal Sales and Use Tax Charts and Exemption Information

IL13-2

Income Tax

Farmers and Fishermen Penalty Relief for Tax Year 2012

IL13-3

Sales and Use Tax

Local Sales and Use Tax Charts - Updated for Orangeburg, Bamberg, Hampton, Lee, Marion and Richland Counties

IL13-4

Sales Tax

Sale of a Motor Vehicle, Trailer, Semitrailer and Pole Trailer to a Nonresident

IL13-5

All Taxes

Interest Rate

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

IL13-7

ABL

Recognized Training Programs

IL13-8

Sales Tax

Sale of a Motor Vehicle, Trailer, Semitrailer and Pole Trailer to a Nonresident

IL13-9

Sales and Use Tax

Certain Injectable Medications and Injectable Biologics

IL13-10

All Taxes

Citator of SC Advisory Opinions

IL13-11

All Taxes

Interest Rate

IL13-12

All Taxes

Citator of SC Advisory Opinions

IL13-13

Sales and Use Tax

Sales Tax Holiday Dates for 2013

IL13-14

All Taxes

Interest Rate

IL13-15

All Taxes

Tax Legislative Update for 2013

IL13-16

All Taxes

Citator of SC Advisory Opinions

IL13-17

All Taxes

Identity Theft Coverage, Protection and Procedures - New Laws

IL13-18

All Taxes

Interest Rate

IL13-19

Income Tax
Property Tax

Job Tax Credit - County Rankings for 2014

Fee in Lieu of Property Taxes – Reduced Investment Counties

Tax Moratorium – Qualifying Counties

IL13-20

Income Tax

Per Capita Income Figures for State of South Carolina and South Carolina Counties

IL13-21

All Taxes

Citator of SC Advisory Opinions



 
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