Calendar Year 2009

Revenue Rulings:

Advisory Opinion #	Tax Type	Subject
RR09-1	Sales and Use Tax	Federal Government Credit Card
RR09-2	Sales Tax	Accommodations Furnished to Government Employees, Foreign Diplomats, and Nonprofit Organization Employees
RR09-3	Income Tax	College Tuition Tax Credit
RR09-4	All Taxes	Internal Revenue Code Section 338(h)(10) Election
RR09-5	Sales and Use Tax	Rental of Portable Toilets
RR09-6	Sales and Use Tax	Late Fees Charged by Utilities
RR09-7	Sales and Use Tax	Rentals to Transients at Residential Retirement Communities
RR09-8	Sales and Use Tax	Sales by Nonprofit Organization-Loss of Exemption Because Benefit Inures to an Individual
RR09-9	Sales and Use Tax	Local Sales & Use Taxes and Catawba Tribal Sales and Use Taxes
RR09-10	Income Tax	State Tax Add-Backs
RR09-11	Sales and Use Tax	Federal "Car Assistance Rebate System"
RR09-12	Admissions Tax	Tournament Participation Entry Fees
RR09-13	Income Tax	Withholding on Sales of Real and Associated Tangible Personal Property by Nonresidents
RR09-14	Sales and Use Tax	Second Amendment Sales Tax Holiday for 2009
RR09-15	Income Tax and License Fee	Phase-In of Single Sales Factor Apportionment Method
RR09-16	Income Tax and Withholding Tax	Certain Nontaxable National Guard or Reserve Pay and Withholding for South Carolina Income Tax Purposes
RR09-17	Use Tax	Temporary Storage - Exclusion from the Use Tax

Revenue Procedures:

Private Letter Rulings:

Information Letters:

Advisory Opinion #	Tax Type	Subject
IL09-1	Income Taxes Property Taxes	Job Tax Credit - County Rankings for 2009 Fee in Lieu of Property Taxes - Reduced Investment Counties Tax Moratorium - Qualifying Counties
IL09-2	Sales and Use Tax	Local Sales and Use Tax Chart and Exemption Information
IL09-3	All Taxes	Interest Rate
IL09-4	All Taxes	Citator of SC Advisory Opinions
IL09-5	All Taxes	Advisory Opinion Index
IL09-6	All Taxes	Per Capita Income Figures for State of South Carolina and South Carolina Counties
IL09-7	All Taxes	Interest Rate
IL09-8	Sales and Use Tax	Local Sales & Use Tax Charts, Catawba Tribal Sales & Use Tax Chart and Exemption Information
IL09-9	Sales and Use Tax	Sales Tax Holiday Dates for 2009
IL09-10	Sales and Use Tax	Energy Star Sales Tax Holiday Eliminated
IL09-11	Deed Recording Fee Sales and Use Tax	Regulations Approved by the General Assembly
IL09-12	All Taxes	Citator of SC Advisory Opinions
IL09-13	All Taxes	Advisory Opinion Index
IL09-14	All Taxes	Tax Legislation Update for 2009
IL09-15	All Taxes	Interest Rate
IL09-16	Sales and Use Tax	Solar Energy and Small Hydropower Systems Credit
IL09-17	All Taxes	Citator of SC Advisory Opinions
IL09-18	All Taxes	Advisory Opinion Index
IL09-19	Income Tax	Per Capita Income Figures for State of South Carolina