SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Miscellaneous Tax Index

 

MISCELLANEOUS TAXES

 

ADMISSIONS TAX

Baseball and Softball Indoor Facility

PLR13-4

Baseball Batting Machines  

RR91-14

TAM90-8

Boat, Car, Antique and Similar Shows   

RR89-8

Civic or Fraternal Organizations-Exemption   

RR91-5

Dinner Attraction Tickets  

PLR92-5

Entry Fees for Tournaments at Golf Courses and Tennis Facilities

RR09-12

Fundraising Events by Nonprofit Organizations   

RR12-3

 

RR10-1

RR04-8

RAB01-2

RR98-16

Hole-in-One-Game  

TAM94-1

Homeowners Association – Membership Assessment

PLR09-2

Local Tax Charged to Enter  

RR97-13

Major Tourism Facilities-Use of Tax  

RR95-16

Mandatory “Standardized Service Charge” to Country Club Members

PLR11-2

Membership Dues to Country Clubs  

RR91-18

Membership Fees to a Country Club and a Dining Club  

PLR91-5

Membership Fees to Health Clubs, Etc.   

RR92-1

IL91-17

IL91-10

RR90-7

RR90-4

Non-Profit Foundation-Exemption  

PLR90-7

Paid Admissions/When to Report on Return   

RR94-3

"Places of Amusement" - List of Examples

RR05-14

Promoter Sponsored  

TAM89-26

Promotional Tickets  

RR88-11

Service Charges Imposed on Ticket Sales   

RR90-10

Sight-Seeing Tours  

TAM95-2

State Museum Admission Fees  

PLR88-13

Tax Rate-Effective February 1, 1992  

IL92-6

Ticket Tearing Process at Amusement Park   

TAM90-11

 

ANNUAL REPORTS AND LICENSES

Annual License Fee:  

Apportionment Method  

 

License Fee Computation

PLR95-7

 

Single Sales Factor – Phase-in

RR09-15

Computation and Short Period Proration - Frequently Asked Questions and Examples

RR05-11

Corporate Headquarters Credit

PRO01-1

Credit for Infrastructure Project - Utilities

RR99-6

 

RR96-11

Exempt Organizations  

IL92-15

Income Year Used As Computation Basis  

PLR88-11

Initial Corp. Income Tax Return-Railroad Property  

TAM87-8

Limited Liability Company  

RR98-11

Minimum License Fee Increase  

TAM89-6

Professional/Unincorporated Association  

IL94-23

 

TAM89-7

Public Corporation (Redevelopment Commission)  

PLR92-2

Qualified Subchapter S Subsidiaries

RR05-11

 

RP98-1

Real Estate Investment Trust  

PLR92-7

Subject To/Exempt From  

RR95-5

Telephone Access Charges  

IL91-32

 

Waterworks Utility in a Federal Enclave – Fee on Income and Property Under §12-20-100

PLR11-1

Annual Report:  

Due Date Upon Merger  

TAM88-13

Exempt Organizations  

IL92-15

Professional Associations Incorporating  

TAM89-7

Public Corporation (Redevelopment Commission)  

PLR92-2

Public Disclosure of Information  

TAM89-6

Qualified Subchapter S Subsidiaries  

RP98-1

Solicitation Necessary  

PLR88-19

 

BANK FRANCHISE TAX

Extensions and Tax Year (See Administrative Section)

Multistate Bank Income Tax Returns

IL94-35

Reorganization Transaction-Federal Treatment

PLR95-10

 

BEER AND WINE TAX

Beer Excise Tax Liability

PRO02-1

Beer or Wine Sales to the Military  

RP89-4

IL89-31

Brew-on-Premises Operations  

RR95-3

Regulations: Reorganization/Cross Reference Table

IL03-13

Three Tier Laws – Beer and Wine Business Ownership and Employment

PLR13-5

 

BINGO

Agent, Promoter or Representative of the House  

RR94-10

RR94-6

Bingo Act of 1989  

RR89-18

Bingo Card Charges - Use of Money   

RR97-16

Bingo Cards and Packages Sold   

RR90-2

Bingo Cards:

Approved Procedures

RPB01-10

Free 

RR91-2

Price Charged 

RR90-8

Sale at Other Than Face Value

RR98-13

Bingo Funds - Delivery and Deposit  

RR97-17

Bingo License Statutes-Changes   

IL87-5

Bingo Paper Standards   

RR14-3

 

RR99-13

RR97-11

Bingo Policy-Frequent Questions/Answers  

RR89-23

Bingo Proceeds-Tax On/Liability/For  

RR93-5

Domicile and Organizational Requirements  

RR97-9

RR93-3

Electronic Bingo

IL04-4

Fictitious Charity - Withholding of Distributions  

RR98-7

Games-Even/Odd Numbers or Wild Numbers  

RR91-11

Two Anyway Bingo  

RR92-16

Law Changes Effective July 1, 1991  

IL91-15

License Issued to Indebted Taxpayers  

RP91-2

License of Promoter-Revocation & Reinstatement  

TAM90-9

Location Change Prior to License Expiration  

RR90-5

Penalty Violations  

RP14-2

 

RP97-7

Prizes and Games  

RR92-8

Ticket Standards

RR04-11

 

COIN OPERATED DEVICES

Breath Alcohol Tester Machine  

PLR92-6

Class II or Class III Machine  

PLR94-12

Coin Activated Baseball Batting Cages   

TAM90-8

Digital Display Machines  

TAM90-7

Guidelines and Chart-License Taxes Required on Various CODs  

RR96-2

RR90-9

Illegal Machines-License Fee Nonrefundable and Nontransferable  

IL95-3

Legal or Illegal Machine or Device – License Issued for Operation

IL12-10

License Fee Increase for Certain CODs   

IL90-16

License Issued to Indebted Taxpayers   

RP91-2

License Renewals  

IL94-11

Multi-Player Video Gaming Devices  

RR95-10

Penalty Guidelines  

RPB00-1

TRPB00-1

RP99-1

RP97-2

Quarterly Report:  

Due Date/Issuance of Licenses  

IL96-10

Release Under Freedom of Information Act  

IL96-11

Regulations:

Reorganization/Cross Reference Table

IL03-13

Single Place or Premises

RR95-13

Video Game Machines-Proposed

IL95-10

 

Final  

IL95-11

Transfer of License to Another  

RR95-2

Video Game Machines Act:  

Advertising

IL94-30

Declaratory Ruling  

IL97-12

Maximum Cash Payout  

IL97-4

 

IL94-28

 

Inducements

IL99-14

 

 

RR99-7

Owner/Operator License Refund  

IL96-1

Single Place or Premises  

IL96-7

RR95-7

IL94-13

IL94-12

RP94-2

 

 

Video Game Machines With Bingo Games   

IL97-22

 

DEED RECORDING FEE

Affidavits - Samples

IL06-12

Deeds to Obtain Construction Loan

RR05-8

Easements and Right of Ways

RR06-10

Effective Date of New Deed Recording Fee  

RP96-4

Internal Revenue Code Section 338(h)(10) Election-Tax Consequences

RR09-4

Internal Revenue Code Section 1031 - Tax Deferred Exchanges

RR99-2

Marriages – Same-Sex

TRR14-9

Mineral Rights

RR06-11

Questions and Answer Summary

RR04-6

Refund Procedures  

RP97-3

Regulations – Regulations Approved by the General Assembly

IL09-11

Reorganization/Cross Reference Table

IL03-13

 

Documentary Stamp Tax
(Replaced by Deed Recording Fee):

Church Incorporated Under SC Nonprofit Act-Transfer of Realty

RR95-8

Deeds and Other Conveyances of Realty

RR92-14

RR92-7

Divorce-Distribution of Property

TAM88-19

Partnership Converted to Limited Liability Company

RR95-9

Real Estate Transfers

PLR88-14

Real Estate Transfers Without Consideration

TAM88-15

Realty Conveyed by Deed to/from Federally Chartered Institution

TAM88-7

Realty Transferred to a Partnership By Partners

TAM89-8

Realty Transferred to a Partnership From Trust

PLR89-20

Timber Deeds

IL94-31

RR88-6

IL88-10

 

ELECTRIC POWER TAX

Electricity Used in Administrative Offices of Power Company

TAM88-11

Net Metering Electric Plans

RR10-10

Regulations- Reorganization/Cross Reference Table

IL03-13

Sales of Electric Power:

 

By Joint Agencies   

RR91-4

 

Produced by Manufacturer’s Biomass Fired Electric Generating Unit to Santee Cooper

PLR11-3

 

ESTATE AND GIFT TAX

Administration Expense-Election to Deduct

TAM89-2

Bankrupt Estate-Prompt Determination of Income Tax

RP89-3

Generation-Skipping Tax-Update IRC Definition

IL90-20

Inventory and Appraisement Form

RPB01-1

Lien Against Estate  

PLR87-2

QTIP Election 

PLR87-12

Section 2032A Election 

TAM88-17

Tax Waivers and Inventories

RR97-2

 

GASOLINE, MOTOR OIL AND HIGHWAY USE TAX

Dyed Diesel Fuel Penalty - Hurricane Katrina Relief

IL05-30

IL05-26

IL05-23

Fuel Ethanol: 

Incentive 

IL89-18

Requirements

TAM88-5

Fuel Ethanol Blends, Gasoline, Motor Fuel-Tax Increases 

IL88-20

Kerosene - Taxation  

RR98-20

"Late Loads" and Other Supplier Return Adjustments

RP04-2

Motor Fuel-Refund of Taxes

TAM89-4

 

Repeal of Regulation 117-47 

IL89-17

Racing Gasoline and Other Racing Fuels

RR06-3

RR93-2

Trucking Equipment Refunds 

RP94-3

 

OTHER ITEMS

 Abandoned Property:

Confidentiality of Records

TAM89-19

Interest Date Accruing

TAM88-1

Penalties/Records

PLR87-10

Safe-Deposit Boxes 

RR92-6

Service Charge on Inactive Accounts 

TAM89-18

 

TAM88-16

Business Corporation Act of 1988 (SC Adoption)-Fees and Requirements 

IL88-9

Cigarettes – Deliver Sellers – Remittance of Cigarette and Tobacco Taxes (PACT Act)

IL11-9

Cigarettes-Each Individual Package Defined 

PLR87-9

Motor Vehicle Licensing, Registration & Titling:

Casual Excise Tax and Use Tax Collection

RR95-12

Odometer Exemptions

RP93-4

Stamp Taxes-Refunds 

TAM90-2

Tobacco Tax - Computation

RR94-7

 

RETAIL/BUSINESS LICENSE

 Artists and Craftsmen 

TAM89-1

CODs-License Fee (See Coin-Operated Devices)  

Corporate Dissolution 

TAM90-4

Firework Sales  

IL89-33

License Issued to Indebted Taxpayers

RP91-2

License Tax Subject to Interest or Penalties

TAM89-12

Location Change 

IL89-14

Soft Drink Shipments by Wholesalers or Distributors 

IL90-15

Special Events Sales Tax Return

RP91-1

IL90-24

 

SOFT DRINK TAX

Lemon Quench 

TAM89-17

Liability  

PLR89-2

Liability/Exemption  

PLR89-3

Natural Fruit Juice-Vitamin Enhanced

PLR95-1

 

WASTE DISPOSAL TAX

Gloves, Masks, Suits, etc. Used in Handling Nuclear Waste  

TAM89-11

Radioactive Waste Disposal Tax

IL89-24

 

 



 
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