State Tax Rulings
Free state tax letter rulings and advisory opinions with plain-English summaries, full citations, and the original source on every page.
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Did SC PLR 92-8 exempt a bioabsorbable guided tissue regeneration dental device as a dental prosthetic device?
No. The guided tissue regeneration device helped periodontal tissue or bone regrow and could help prevent tooth loss, but it did not itself replace a missing body part. The ruling therefore did not cl…
How did SC PLR 92-7 treat a wholly owned qualified REIT subsidiary for corporate income tax, annual-report, and license-fee purposes?
The subsidiary was not a separate corporation for South Carolina income-tax purposes: its assets, liabilities, income, deductions, and credits were treated as the REIT parent's. But it still had to fi…
Did SC PLR 92-6 require the Patriot Model 5000 coin-operated breath-alcohol tester to carry the historical amusement-machine license?
No. The Patriot Model 5000 accepted two quarters and delivered an alcohol reading with a humorous voice comment, but the ruling found its primary purpose was customer and public safety—not amusement. …
How did SC PLR 92-5 apply sales tax and admissions tax to one ticket covering both a four-course meal and a live show?
The ticket was subject to both taxes, but a reasonable, documented allocation could separate the bases: sales tax applied to the meal portion and admissions tax to the entertainment portion. If the op…
Did SC PLR 92-4 exempt prescription-only TENS pain-relief devices from sales and use tax as medicine or prosthetic devices?
No. The ruling treated TENS electrical nerve stimulators sold or leased by ABC Medical as taxable tangible personal property even when prescribed by a physician. They were devices rather than medicine…
Were Westinghouse Savannah River Company's purchases for its federal Savannah River Site contract exempt from South Carolina sales and use tax?
Yes, when Westinghouse Savannah River Company bought tangible personal property on behalf of the federal government under the described Department of Energy contract. The ruling relied on federal titl…
Did SC PLR 92-2 require a city redevelopment commission created under the Community Development Law to file a corporate annual report and pay the corporate license fee?
No. Although the historical corporate-license chapter did not expressly list this redevelopment commission among its exemptions, the Tax Commission had long treated public corporations as outside the …
How did SC PLR 92-1 treat a couple who moved from Wisconsin to South Carolina with a stock-loss carryover and installment gain from stock sold before the move?
For the anonymized couple's 1991 facts, South Carolina allowed either a full-year resident return or the statutory nonresident-method election for a part-year resident. Their stock-loss carryover equa…
Did SC PLR 91-6 treat ABC as a manufacturer or contractor when it prefabricated site-specific building framing packages?
ABC was a contractor, not a manufacturer, because it fabricated each framing package for its own construction work at a specific site rather than regularly producing property for sale to others. Sales…
How did SC PLR 91-5 compute admissions tax on the joint XYZ Club membership, and which club had to remit it?
Before April 1, 1992, the ruling taxed $102.50 of a $175 ABC-member payment and $75 of a $175 B Club-member payment after removing the dining-club and bona fide social portions. On or after April 1, 1…
Which components of ABC's high-purity water treatment system did SC PLR 91-1 treat as exempt manufacturing machines?
The ruling exempted the water-purification and process-delivery components—including carbon filters, chemical feed, ion exchangers, DI tanks and pumps, polishing equipment, hot and cold subloops, rege…
What local sales-tax changes and exemption rules does South Carolina's March 2026 chart identify for counties, municipalities, and the Catawba Reservation?
Effective March 1, 2026, the Department's charts add a new 1% Williamsburg County Capital Projects Tax beginning May 1, extend Lexington County's 1% School District Tax from March 1, and show Aiken Co…
When does South Carolina's Infrastructure Maintenance Fee apply instead of sales and use tax, and how are boat, farm, and utility trailers now treated?
The Infrastructure Maintenance Fee (IMF) -- 5% of the sale price or fair market value, capped at $500 -- applies instead of sales and use tax when an item must be titled or registered with the SC DMV;…
When are a wholesaler's sales of beer or wine to the military exempt from South Carolina beer and wine tax, and how are they reported?
Beer and wine sold to the U.S. Government (or a U.S. Government instrumentality) for Army, Navy, Marine, or Air Force purposes are exempt from South Carolina beer and wine tax under S.C. Code Ann. § 1…
Is durable medical equipment (DME) still exempt from South Carolina sales and use tax after the Orthofix decision?
No. Durable medical equipment (DME) is no longer exempt in South Carolina. In Orthofix, Inc. v. S.C. Department of Revenue (final June 26, 2024), the South Carolina Supreme Court held the DME exemptio…
Which South Carolina local sales and use taxes and exemptions applied beginning March 1, 2024, including on the Catawba Reservation?
SC Information Letter #24-1 provides the Department's local-tax and exemption charts effective March 1, 2024. It reflects reimposed 1% taxes in Horry, Newberry, and Spartanburg Counties; explains whic…
Which South Carolina local sales and use taxes and exemptions applied beginning May 1, 2023, including on the Catawba Reservation?
SC Information Letter #23-4 provides local-tax and exemption charts effective May 1, 2023, superseding Information Letter #23-1. It adds Beaufort County's 1% Green Space Tax, reflects reimposed 1% tax…
Which South Carolina local sales and use taxes and exemptions applied beginning March 1, 2023, including on the Catawba Reservation?
SC Information Letter #23-1 provides local-tax and exemption charts effective March 1, 2023. It adds Berkeley County's 1% Education Capital Improvements Tax and previews five May 1 county changes. It …
When does South Carolina's Infrastructure Maintenance Fee apply to a vehicle instead of sales tax, and how are watercraft motors taxed after July 1, 2022?
If a vehicle or item must be titled or registered with the SC Department of Motor Vehicles, South Carolina charges a 5% Infrastructure Maintenance Fee (IMF), capped at $500, instead of sales tax — and…
Which state sales tax exemptions apply to each South Carolina county's local sales and use taxes and the Catawba tribal tax, as of July 1, 2022?
SC Information Letter #22-16 is the Department's reference package of charts showing, county by county, which local sales and use taxes South Carolina collects and which state exemptions apply to each…
Which South Carolina local sales and use taxes and exemptions applied beginning May 1, 2021, including on the Catawba Reservation?
SC Information Letter #21-6 provides the Department's local-tax and exemption charts effective May 1, 2021. It reflects that Hampton County's Capital Projects Tax expired (no longer imposed May 1, 202…
Which exemptions applied to South Carolina local and Catawba sales taxes beginning January 1, 2022?
Effective January 1, 2022, SC Information Letter #21-30 provided charts showing which local sales and use taxes the Department collected for counties, municipalities, school districts, and the Catawba…
Which South Carolina local sales and use taxes and exemptions applied beginning May 1, 2020, including on the Catawba Reservation?
SC Information Letter #20-2 provides the Department's local-tax and exemption charts effective May 1, 2020. It reflects that Orangeburg County's Capital Projects Tax, set to expire April 30, 2020, was…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2019 (per SC IL #19-9)?
SC Information Letter #19-9 provides three charts, effective May 1, 2019, 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, 2017 (per SC IL #17-2)?
SC Information Letter #17-2 provides three charts, effective March 1, 2017, 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 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…
Does the published text of Connecticut Ruling 91-21 decide how 900 Commercial Service charges are taxed?
No conclusion is published. The official page describes a carrier's 900 Commercial Service and six sponsor offerings, but it contains no tax question, analysis, holding, or issue date.
Which landscaping, excavation, grading, sprinkler, lighting, sidewalk, and parking services were taxable under Connecticut's historical rules?
Planting trees, shrubs, and sod was taxable landscaping even at new construction. Excavation and rough grading for new construction were not taxable unless integral to landscaping; landscapers could b…
Is a corporation whose only income is partnership distributive shares from financial activities a 'financial service company' under Connecticut's corporation business tax?
Yes — it is a financial service company. A corporation whose entire gross income consists of its distributive shares from partnerships engaged wholly in 'financial service activities' is classified as…
When may a Kansas county appraiser treat property as exempt, and what filings are required after an exemption is granted?
A county generally should tax property unless a statute expressly exempts it and, when K.S.A. 79-213 requires an initial filing, the Board of Tax Appeals has issued an exemption order. Doubts are reso…
May a Kansas county appraiser require a lawyer to sign a representation form before appearing for a taxpayer in a property-tax hearing or appeal?
No. A county appraiser may not require an attorney to complete a representation form before representing a taxpayer in the hearing and appeals process. The directive relies on Kansas cases presuming a…
When could a Kansas county appraiser change a property's classification or appraised value after the appraisal process had begun?
Only in specified stages and procedures. The appraiser could make changes before roll certification, through an informal meeting, by asking an authorized hearing officer or panel, or through the tax-p…
May a Kansas county appraiser use a developer's discount or discounted-cash-flow method to value subdivision lots, especially after the Hixon decision?
Yes, if the method is needed to determine fair market value and each parcel ultimately receives its own fair-market-value appraisal. The original directive tells appraisers to value the development as…
Is a tenant's leasehold improvement taxed as Kansas real property or personal property?
It depends on the law of fixtures. The appraiser examines physical annexation, adaptation to the real estate's use, and—most importantly—the intent to make the item a permanent part of the realty. Imp…
I bought a Kansas property and took on its unpaid special assessments -- can the county add that balance to my purchase price to set my taxable value?
Not as a matter of routine. The directive instructs that 'a county appraiser shall not as a matter of standard practice value a property subject to special assessments by adding the special assessment…
When a company does both manufacturing and non-manufacturing work at the same location, what makes the manufacturing part a separate 'establishment' that qualifies for Utah's manufacturing equipment exemption?
It's an either/or test, and 'separate legal entity' does not mean what the taxpayer thought. A combined manufacturing/non-manufacturing operation qualifies as a separate manufacturing establishment if…
Should multi-unit residential buildings still under construction on the property tax lien date be taxed at the residential rate or the commercial rate, and will the Commission set a uniform statewide policy?
The Commission DECLINED to issue an advisory opinion on this question, because the underlying dispute was already headed to a county Board of Equalization and could later come before the Commission it…
How does the Utah State Tax Commission decide whether a manufacturing activity, performed at the same location as a non-manufacturing business, counts as a 'separate and distinct' establishment eligible for the manufacturing sales tax exemption?
Utah applies a three-step test under Admin. Rule R865-19S-85: (1) if the manufacturing and non-manufacturing activities are run by genuinely separate business entities, they're presumed separate and d…
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