South Carolina State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in South Carolina, with full citations and the original source on every page.
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What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2016 (per SC IL #16-3)?
SC Information Letter #16-3 provides three charts, effective May 1, 2016, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba India…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2015 (per SC IL #15-3)?
SC Information Letter #15-3 provides three charts, effective May 1, 2015, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba India…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective October 1, 2015 (per SC IL #15-12)?
SC Information Letter #15-12 provides three charts, effective October 1, 2015, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba …
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2014 (per SC IL #14-5)?
SC Information Letter #14-5 provides three charts, effective May 1, 2014, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba India…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective March 1, 2015 (per SC IL #14-17)?
SC Information Letter #14-17 provides three charts, effective March 1, 2015, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba In…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2014 (per SC IL #14-1)?
SC Information Letter #14-1 provides three charts, effective May 1, 2014, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba India…
Were injectable medications and biologics exempt from South Carolina sales and use tax for fiscal year 2013-2014 (per SC IL #13-9)?
Not yet. SC Information Letter #13-9 explains that although S.C. Code § 12-36-2120(80) provides a sales and use tax exemption for certain injectable medications and injectable biologics, the exemption…
How much South Carolina sales tax is due when a dealer sells a motor vehicle or trailer to an out-of-state resident (per SC IL #13-8)?
When a South Carolina dealer sells a motor vehicle, trailer, semitrailer, or pole trailer to a nonresident who will register and license it in their home state, S.C. Code § 12-36-930 limits the South …
How much South Carolina sales tax is due when a dealer sells a motor vehicle or trailer to an out-of-state resident (per SC IL #13-4)?
When a South Carolina dealer sells a motor vehicle, trailer, semitrailer, or pole trailer to a nonresident who will register and license it in their home state, S.C. Code § 12-36-930 limits the South …
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective April 1 and May 1, 2013 (per SC IL #13-3)?
SC Information Letter #13-3 provides three charts, effective April 1 and May 1, 2013, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the C…
Did South Carolina waive the estimated-tax underpayment penalty for farmers and fishermen for tax year 2012 (per SC IL #13-2)?
Yes. Following IRS Notice 2013-5, the South Carolina Department of Revenue waived the estimated-tax underpayment penalty for qualifying farmers and fishermen for tax year 2012 if they filed their retu…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective February 1, 2013 (per SC IL #13-1)?
SC Information Letter #13-1 provides three charts, effective February 1, 2013, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba …
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective October 1, 2012 (per SC IL #12-9)?
SC Information Letter #12-9 provides three charts, effective October 1, 2012, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba I…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective July 1, 2012 (per SC IL #12-5)?
SC Information Letter #12-5 provides three charts, effective July 1, 2012, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba Indi…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective April 1, 2012 (per SC IL #12-2)?
SC Information Letter #12-2 provides three charts, effective April 1, 2012, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba Ind…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective January 1, 2013 (per SC IL #12-15)?
SC Information Letter #12-15 provides three charts, effective January 1, 2013, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba …
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective January 1, 2012 (per SC IL #12-1)?
SC Information Letter #12-1 provides three charts, effective January 1, 2012, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba I…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective October 26, 2011 (per SC IL #11-18)?
SC Information Letter #11-18 provides reference charts, effective October 26, 2011, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Cat…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective March 1, 2011 (per SC IL #11-1)?
SC Information Letter #11-1 provides reference charts, effective March 1, 2011, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective August 1, 2009 (per SC IL #09-8)?
SC Information Letter #09-8 provides the Department's reference charts, effective August 1, 2009, of the local sales and use taxes it collects for counties, municipalities, school districts, and the C…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective January 1, 2010 (per SC IL #09-23)?
SC Information Letter #09-23 provides the Department's reference charts, effective January 1, 2010, of the local sales and use taxes it collects for counties, municipalities, school districts, and the…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect in this 2009 chart (per SC IL #09-2)?
SC Information Letter #09-2 provides the Department's charts of the local sales and use taxes it collects for counties, municipalities, school districts, and the Catawba Indian tribal government, show…
Which exemptions apply to South Carolina's local sales and use taxes collected by the Department (per SC IL #08-19)?
SC Information Letter #08-19 provides the Department's reference chart, effective October 1, 2008, showing which exemptions apply to each type of local sales and use tax the Department collects on beh…
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These are official tax letter rulings and advisory opinions issued by South Carolina's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.