MISCELLANEOUS TAXES ADMISSIONS TAX
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 |
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 | 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 | RP97-7 | Prizes and Games | RR92-8 | Ticket Standards | RR04-11 |
COIN OPERATED DEVICES
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 | 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
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
WASTE DISPOSAL TAX
Gloves, Masks, Suits, etc. Used in Handling Nuclear Waste | TAM89-11 | Radioactive Waste Disposal Tax | IL89-24 |
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