SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Calendar Year 2014

 

Calendar Year 2014

 


Revenue Rulings:

Advisory Opinion #

Tax Type

Subject

RR14-1

Income Tax

Same-Sex Marriage Filing Guidance

RR14-2

Sales and Use Tax

Sales of Utility Trailers

RR14-3

Bingo

Bingo Paper Standards

RR14-4

Sales and Use Tax

Nexus Creating Activities for Sales and Use Taxes

RR14-5

Sales Tax and Tax on Additional Guest Charges

Charges by Hotels, Motels and Other Places furnishing Sleeping Accommodations 

RR14-6

Income Tax

Angel Investor Credit

 

 

 

 

 

 

 

Revenue Procedures:

Advisory Opinion #

Tax Type

Subject

RP14-1

Income Tax

Income Tax Extensions

RP14-2

Bingo 

Penalty Guidelines for Violations of the Bingo Laws 

RP14-3

All Taxes

Certificate of Compliance 

 

 

 

 

 

 

 

Private Letter Rulings:

Advisory Opinion #

Tax Type

Subject

PLR14-1

Property Tax

Delivery company as Transportation for Hire

PLR14-2

Sales and Use Tax

X Cloud Service and Y Storage Service 

 

 

 

 

 

 

 

 

 

 

Information Letters:

Advisory Opinion #

Tax Type

Subject

IL14-1

Sales and Use Tax

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

IL14-2

Sales and Use Tax

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

IL14-3

All Taxes

Interest Rate  

IL14-4

Sales and Use Tax

Injectable Medications and Injectable Biologics - Exemption

IL14-5

Sales and Use Tax

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

IL14-6

ABL

Recognized Training Programs

IL14-7

All Taxes

Citator of SC Advisory Opinions 

IL14-8

All Taxes 

Interest Rate

IL14-9

All Taxes 

Citator of SC Advisory Opinions

IL14-10

Sales and Use Tax 

Sales Tax Holiday Dates for 2014

IL14-11

Income Tax

Final Treasury Regulation – Capitalization and Deduction for Tangible Personal Property

IL14-12

All Taxes

Tax Legislation Update for 2014

IL14-13

All Taxes

Interest Rate

IL14-14

All Taxes 

Citator of SC Advisory Opinions

 

 

 



 
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