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.
No South Carolina rulings match these filters
Try a different search term or clear the filters.
What is South Carolina's tax interest rate for the period October 1, 2008 through December 31, 2008 (per SC IL #08-18)?
6%. SC Information Letter #08-18 sets South Carolina's interest rate on tax underpayments and overpayments at 6% for the period October 1, 2008 through December 31, 2008. Interest is compounded daily,…
What is South Carolina's tax interest rate for the period July 1, 2008 through September 30, 2008 (per SC IL #08-9)?
5%. SC Information Letter #08-9 sets South Carolina's interest rate on tax underpayments and overpayments at 5% for the period July 1, 2008 through September 30, 2008. Interest is compounded daily, ex…
What is South Carolina's tax interest rate for the period April 1, 2008 through June 30, 2008 (per SC IL #08-4)?
6%. SC Information Letter #08-4 sets South Carolina's interest rate on tax underpayments and overpayments at 6% for the period April 1, 2008 through June 30, 2008. Interest is compounded daily, except…
What is South Carolina's tax interest rate for the period January 1, 2008 through March 31, 2008 (per SC IL #07-21)?
7%. SC Information Letter #07-21 sets South Carolina's interest rate on tax underpayments and overpayments at 7% for the period January 1, 2008 through March 31, 2008. Interest is compounded daily, ex…
What is South Carolina's tax interest rate for the period July 1, 2006 through December 31, 2007 (per SC IL #07-17)?
8%. SC Information Letter #07-17 sets South Carolina's interest rate on tax underpayments and overpayments at 8% for the period July 1, 2006 through December 31, 2007. Interest is compounded daily, ex…
What is South Carolina's tax interest rate for the period July 1, 2006 through September 30, 2007 (per SC IL #07-13)?
8%. SC Information Letter #07-13 sets South Carolina's interest rate on tax underpayments and overpayments at 8% for the period July 1, 2006 through September 30, 2007. Interest is compounded daily, e…
What is South Carolina's tax interest rate for the period July 1, 2006 through June 30, 2007 (per SC IL #07-6)?
8%. SC Information Letter #07-6 sets South Carolina's interest rate on tax underpayments and overpayments at 8% for the period July 1, 2006 through June 30, 2007. Interest is compounded daily, except …
What South Carolina tax interest rate applied from October 1, 2005 through June 30, 2006?
7%. SC Information Letter #06-6 lists South Carolina's interest rate on tax underpayments and overpayments as 7% for October 1, 2005 through June 30, 2006. Interest was compounded daily, except simple…
Browse South Carolina rulings by topic
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.