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.
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #11-12)?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,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #11-5)?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, …
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #10-15)?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,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #10-11)?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,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #10-7)?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How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #10-3)?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, …
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,…
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,…
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,…
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, …
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,…
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,…
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, …
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,…
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,…
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,…
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, …
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…
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.