SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Calendar Year Index 2009

 

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:

Advisory Opinion #

Tax Type

Subject

RP09-1

Income Tax

Applying for an Alternative Allocation/Apportionment Method

RP09-2

Income Tax

Voluntary Disclosure of Nexus

RP09-3

All Taxes

Administration of Advisory Opinions

Private Letter Rulings:

Advisory Opinion #

Tax Type

Subject

PLR09-1

Sales and Use Tax

Residential Water Heater Repair Program

PLR09-2

Admissions Tax

Homeowners' Association Membership Assessment

 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

IL09-20

Income Tax
Sales/Use Tax

Tax Legislative Update for 2009 - Subsequent Legislation

IL09-21

Income Tax,
Withholding Tax, and
Personal Property Tax

Federal Military Spouses Residency Relief Act

IL09-22

All Taxes

Interest Rate

IL09-23

Sales and Use Tax

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

IL09-24

All Taxes

Citator of SC Advisory Opinions

IL09-25

All Taxes

Advisory Opinion Index

 



 
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