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 is South Carolina's tax interest rate for the period ending March 31, 2012 (per SC IL #11-20)?
3%. SC Information Letter #11-20 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through March 31, 2012. Interest is compounded daily, ex…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #11-16)?
Use the citator attached to SC Information Letter #11-16. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
What is South Carolina's tax interest rate for the period ending December 31, 2011 (per SC IL #11-14)?
3%. SC Information Letter #11-14 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through December 31, 2011 — down from 4% in the prior qu…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #11-12)?
Use the citator attached to SC Information Letter #11-12. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
What is South Carolina's tax interest rate for the period ending September 30, 2011 (per SC IL #11-10)?
4%. SC Information Letter #11-10 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2011 through September 30, 2011. Interest is compounded daily, …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #11-5)?
Use the citator attached to SC Information Letter #11-5. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
What is South Carolina's tax interest rate for the period ending June 30, 2011 (per SC IL #11-3)?
4%. SC Information Letter #11-3 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2011 through June 30, 2011. Interest is compounded daily, except…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #10-15)?
Use the citator attached to SC Information Letter #10-15. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
What is South Carolina's tax interest rate for the period ending March 31, 2011 (per SC IL #10-14)?
3%. SC Information Letter #10-14 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period January 1, 2011 through March 31, 2011. Interest is compounded daily, ex…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #10-11)?
Use the citator attached to SC Information Letter #10-11. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
What is South Carolina's tax interest rate for the period ending December 31, 2010 (per SC IL #10-8)?
4%. SC Information Letter #10-8 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2009 through December 31, 2010. Interest is compounded daily, ex…
What is South Carolina's tax interest rate for the period ending September 30, 2010 (per SC IL #10-5)?
4%. SC Information Letter #10-5 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2009 through September 30, 2010. Interest is compounded daily, e…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #10-7)?
Use the citator attached to SC Information Letter #10-7. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #10-3)?
Use the citator attached to SC Information Letter #10-3. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
What is South Carolina's tax interest rate for the period ending June 30, 2010 (per SC IL #10-2)?
4%. SC Information Letter #10-2 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2009 through June 30, 2010. Interest is compounded daily, except…
How can taxpayers find South Carolina advisory opinions by subject (per SC IL #09-25)?
Use the index attached to SC Information Letter #09-25 to find South Carolina advisory opinions. It indexes the advisory opinions issued by the Department from 1987 through December 2009, and it expla…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #09-24)?
Use the citator attached to SC Information Letter #09-24. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
What is South Carolina's tax interest rate for the period ending March 31, 2010 (per SC IL #09-22)?
4%. SC Information Letter #09-22 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2009 through March 31, 2010 — extending the same 4% rate the De…
How can taxpayers find South Carolina advisory opinions by subject (per SC IL #09-18)?
Use the index attached to SC Information Letter #09-18 to find South Carolina advisory opinions. It indexes the advisory opinions issued by the Department from 1987 through September 2009, and it expl…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #09-17)?
Use the citator attached to SC Information Letter #09-17. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
What is South Carolina's tax interest rate for the period ending December 31, 2009 (per SC IL #09-15)?
4%. SC Information Letter #09-15 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2009 through December 31, 2009. Interest is compounded daily, e…
How can taxpayers find South Carolina advisory opinions by subject (per SC IL #09-13)?
Use the index attached to SC Information Letter #09-13 to find South Carolina advisory opinions. It indexes the advisory opinions issued by the Department from 1987 through June 2009, and it explains …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #09-12)?
Use the citator attached to SC Information Letter #09-12. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
Which South Carolina tax regulations did the General Assembly approve in 2009 (per SC IL #09-11)?
SC Information Letter #09-11 announces that the General Assembly approved three tax regulation proposals on May 13, 2009, effective when published in the State Register on June 26, 2009: Regulation 11…
What is South Carolina's tax interest rate for the period ending September 30, 2009 (per SC IL #09-7)?
4%. SC Information Letter #09-7 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2009 through September 30, 2009. Interest is compounded daily, e…
How can taxpayers find South Carolina advisory opinions by subject (per SC IL #09-5)?
Use the index attached to SC Information Letter #09-5 to find South Carolina advisory opinions. It indexes the advisory opinions issued by the Department from 1987 through March 2009, and it explains …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #09-4)?
Use the citator attached to SC Information Letter #09-4. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
What is South Carolina's tax interest rate for the period ending June 30, 2009 (per SC IL #09-3)?
4%. SC Information Letter #09-3 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2009 through June 30, 2009. Interest is compounded daily, except…
What is South Carolina's tax interest rate for the period January 1, 2009 through March 31, 2009 (per SC IL #08-25)?
5%. SC Information Letter #08-25 sets South Carolina's interest rate on tax underpayments and overpayments at 5% for the period January 1, 2009 through March 31, 2009. Interest is compounded daily, ex…
How can taxpayers find South Carolina advisory opinions by subject (per SC IL #08-24)?
Use the index attached to SC Information Letter #08-24 to find South Carolina advisory opinions. It indexes the advisory opinions issued by the Department from 1987 through September 2008, and it expl…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #08-23)?
Use the citator attached to SC Information Letter #08-23. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
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,…
How can taxpayers find South Carolina advisory opinions by subject (per SC IL #08-15)?
Use the index attached to SC Information Letter #08-15 to find South Carolina advisory opinions. It indexes the advisory opinions issued by the Department from 1987 to June 30, 2008, and it explains t…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #08-14)?
Use the citator attached to SC Information Letter #08-14. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
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…
How can taxpayers find South Carolina advisory opinions by subject (per SC IL #08-6)?
Use the index attached to SC Information Letter #08-6 to find South Carolina advisory opinions. It indexes the advisory opinions issued by the Department from 1987 to March 31, 2008, and it explains t…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #08-5)?
Use the citator attached to SC Information Letter #08-5. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
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…
How can taxpayers find South Carolina advisory opinions by subject (per SC IL #07-23)?
Use the index attached to SC Information Letter #07-23 to find South Carolina advisory opinions. It indexes the advisory opinions issued by the Department from 1987 to December 31, 2007, and it explai…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #07-22)?
Use the citator attached to SC Information Letter #07-22. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
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…
How can taxpayers find South Carolina advisory opinions by subject (per SC IL #07-20)?
Use the index attached to SC Information Letter #07-20 to find South Carolina advisory opinions. It indexes the advisory opinions issued by the Department from 1987 to October 24, 2007, and it explain…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #07-19)?
Use the citator attached to SC Information Letter #07-19. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
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…
How can taxpayers find South Carolina advisory opinions by subject (per SC IL #07-15)?
Use the index attached to SC Information Letter #07-15 to find South Carolina advisory opinions. It indexes the advisory opinions issued by the Department from 1987 to June 30, 2007, and it explains t…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #07-14)?
Use the citator attached to SC Information Letter #07-14. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
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…
How can taxpayers find South Carolina advisory opinions by subject (per SC IL #07-8)?
Use the index attached to SC Information Letter #07-8 to find South Carolina advisory opinions. It indexes the advisory opinions issued by the Department from 1987 to March 31, 2007, and it explains t…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #07-7)?
Use the citator attached to SC Information Letter #07-7. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
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 …
How could taxpayers check whether a South Carolina advisory opinion had been modified, superseded, or made obsolete as of March 31, 2006?
Use the citator attached to SC Information Letter #06-7. It covers South Carolina advisory opinions issued from 1987 through March 31, 2006 and identifies how later advisory opinions modified, superse…
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…
Which delinquent South Carolina taxes could be paid by credit card under RR 99-12, and how?
Under the 1999 procedure, any tax type could be paid by credit card only after the Department assigned a receivable or tax-lien number. Visa or MasterCard payments went through the telephone TAPS syst…
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.