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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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…
Is a manufacturer's sale and installation of backup power systems exempt from Utah sales tax when the United States government is the direct buyer and pays the manufacturer directly?
Yes. Sales of tangible personal property directly to the federal government are exempt from Utah sales tax, so a manufacturer's sale of backup power systems to a federal agency is exempt as long as th…
Does a Utah tour operator have to charge sales tax on guided recreational activities, lodging, meals, and lessons bundled into a multi-day tour?
Yes for most of it. Admissions and user fees for recreational activities, plus charges for guide service, camping, lodging, meals, entrance onto private lands or waters, and equipment/facility use, ar…
Does an out-of-state vehicle registration exempt a rental car fleet vehicle from Utah property tax, and does the dealer inventory exemption apply to vehicles in active rental service?
This record does not give the requesting county assessor a direct, point-by-point answer to the specific SB 116 dealer-inventory-exemption question asked in the February 27, 1995 letter -- the Commiss…
Are items like foam meat trays, soaker pads, plastic wrap, deli containers, and grocery bags exempt from Utah sales tax when a grocery store buys them to package items sold to customers?
Yes. Nonreturnable containers and packaging materials that 'go out the door with the customer' along with the item sold — plastic produce bags, foam trays and soaker pads in the meat department, deli …
Can I rely on Utah Private Letter Ruling PLR 05-015?
No. The Commission's public archive shows only a notice that Private Letter Ruling 05-015 was reversed by the Tax Commission's Final Order, dated November 6, 2006, in Appeal No. 06-0125. The original …
Does a Utah direct sales company owe Utah tax on free 'hostess gift' items it gives to party hosts who live in other states?
Yes. A Utah direct sales company that gives free 'hostess gift' items to people who host home sales parties is the 'donor' of those gifts under Utah Admin. Rule R865-19S-68(A), which treats a donor as…
Does an out-of-state internet retailer create Utah sales tax nexus by letting customers pick up online orders at an affiliated Utah store, and if so, how does it collect and report the tax?
Yes. Even though the internet seller is a separate out-of-state legal entity from the Utah store, letting Utah customers pick up their online orders at that store means the internet seller is using a …
Can a statutory employee who mostly earns self-employment (Schedule C) income still deduct his own share of health insurance premiums when his employer pays part of the premium?
No. Utah Code Ann. § 59-10-114(3)(e)(ii) disallows the health insurance premium deduction whenever the taxpayer is eligible to participate in a plan funded in whole or in part by an employer — and tha…
Do out-of-state buses brought into Utah temporarily for a major event need Utah vehicle registration, license plates, or Utah property tax?
It depends on the bus's use and the owner's residency, not simply on being temporarily present. Buses owned by nonresidents and properly registered in their home state generally don't need Utah regist…
Is a contractor's work insulating oil-field pipes and storage tanks taxable installation labor on personal property, or nontaxable work on real property — and is this ruling still good law?
This ruling was WITHDRAWN by the Utah State Tax Commission on November 16, 2004 and cannot be relied on for current guidance. As issued, it held that insulating short well-to-tank pipe connections and…
Does a Native American tribal member owe Utah sales tax and the uniform fee (in lieu of property tax) when purchasing or leasing a motor vehicle, and did the Commission decide whether tribal members who teach school and live on the reservation owe Utah income tax?
A tribal member is exempt from vehicle sales/use tax if the sale or lease happens on the reservation (or the vehicle is delivered there) AND the buyer/lessee is an enrolled member living on the reserv…
Are D.C. recordation and transfer taxes due when parents transfer a personal residence to a QPRT for their children?
No. A parent's transfer of a personal residence to a qualified personal residence trust for the parent's children is exempt from D.C. recordation and transfer taxes, whether the children are minors or…
After Kansas repealed tax on original-construction labor, which contractors still needed sales-tax registration?
Kansas repealed the 2.5% state sales tax on original-construction labor effective April 15, 1995. After reporting any outstanding 2.5% tax, contractors no longer used the special BT/st-46C return and …
When was federal excise tax excluded from the Kansas sales-tax base?
Kansas excluded federal excise tax from taxable gross receipts when it was separately stated on sales of passenger vehicles, heavy trucks and trailers, boats, aircraft, jewelry, and furs. The same tre…
When were Kansas retail herbicide sales and application services exempt from sales tax?
Kansas exempted retail herbicide sales and application services when the herbicide was sprayed or applied to crops, cropland, pasture grass, or rangeland grass used to graze commercial livestock. The …
Do nonprofit organizations and associations owe Kansas sales tax on their purchases, and must they collect sales tax when they sell items?
Kansas has no general sales-tax exemption for nonprofit organizations or associations. Unless a group is specifically exempt under the Sales Tax Act, it must pay sales or compensating tax on the tangi…
Are fees a city or other Kansas political subdivision charges to play sports or use recreation facilities subject to sales tax, and what about spectator admissions?
Effective May 1, 1978, fees and charges made by Kansas political subdivisions for participation in sports, games, and other recreational activities are exempt from state and local sales tax. The exemp…
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