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 South Carolina tax interest rate applied from July 1 through September 30, 2020, and what did eligible refunds earn?
The listed rate for South Carolina tax underpayments and overpayments from July 1 through September 30, 2020 was 3%. Interest was compounded daily, except simple interest applied to underpayments of d…
How could taxpayers check the status of South Carolina advisory opinions through March 31, 2020?
SC Information Letter #20-7 attaches the Department's citator for advisory opinions issued from 1987 through March 31, 2020. It identifies opinions the Department knew to be modified, modifying anothe…
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through March 31, 2020?
Use the subject index attached to SC Information Letter #20-6. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through March 31, 2020 under administrative, alcohol…
How did SC IL #20-4 change South Carolina's COVID-19 tax deadlines, and did income tax and other taxes get the same date?
SC Information Letter #20-4 (March 23, 2020) restated and updated the COVID-19 relief in #20-3 by splitting the deadlines. Income tax: conforming to the IRS (Notice 2020-18), South Carolina moved 2019…
What COVID-19 filing and payment relief did South Carolina announce in SC IL #20-3, and until when?
Until June 1, 2020. SC Information Letter #20-3 (March 17, 2020) announced special COVID-19 filing and payment relief: returns and payments for taxes administered by the Department that are due betwee…
What is South Carolina's tax interest rate for underpayments and overpayments for the period ending June 30, 2020 (per SC IL #20-1)?
5%. SC Information Letter #20-1 sets South Carolina's interest rate on tax underpayments and overpayments at 5% for the period July 1, 2019 through June 30, 2020. Interest is compounded daily, except …
What is South Carolina's tax interest rate for underpayments and overpayments for the period ending June 30, 2019 (per SC IL #19-6)?
6%. SC Information Letter #19-6 sets South Carolina's interest rate on tax underpayments and overpayments at 6% for the period January 1, 2019 through June 30, 2019. Interest is compounded daily, exce…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #19-4)?
Use the citator attached to SC Information Letter #19-4. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through December 31, 2018?
Use the subject index attached to SC Information Letter #19-3. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through December 31, 2018 under administrative, alco…
What is South Carolina's tax interest rate for underpayments and overpayments for the period beginning April 1, 2018 (per SC IL #18-11)?
5%. SC Information Letter #18-11 sets South Carolina's interest rate on tax underpayments and overpayments at 5% for the period April 1, 2018 through December 31, 2018. Interest is compounded daily, e…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #18-9)?
Use the citator attached to SC Information Letter #18-9. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through June 30, 2018?
Use the subject index attached to SC Information Letter #18-8. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through June 30, 2018 under administrative, alcoholi…
What is South Carolina's tax interest rate for underpayments and overpayments for the period beginning April 1, 2018 (per SC IL #18-7)?
5%. SC Information Letter #18-7 sets South Carolina's interest rate on tax underpayments and overpayments at 5% for the period April 1, 2018 through September 30, 2018. Interest is compounded daily, e…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #18-4)?
Use the citator attached to SC Information Letter #18-4. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
Where can taxpayers find South Carolina Department of Revenue advisory opinions by tax topic through March 30, 2018?
Use the subject index attached to SC Information Letter #18-3. It organizes South Carolina Department of Revenue advisory opinions issued from 1987 through March 30, 2018 under administrative, alcohol…
What is South Carolina's tax interest rate for underpayments and overpayments for the period beginning April 1, 2018 (per SC IL #18-2)?
5%. SC Information Letter #18-2 sets South Carolina's interest rate on tax underpayments and overpayments at 5% for the period April 1, 2018 through June 30, 2018. Interest is compounded daily, except…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #17-12)?
Use the citator attached to SC Information Letter #17-12. 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 underpayments and overpayments for the period ending September 30, 2017 (per SC IL #17-9)?
4%. SC Information Letter #17-9 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2016 through September 30, 2017. Interest is compounded daily, e…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #17-6)?
Use the citator attached to SC Information Letter #17-6. 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 underpayments and overpayments for the period ending June 30, 2017 (per SC IL #17-5)?
4%. SC Information Letter #17-5 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2016 through June 30, 2017. Interest is compounded daily, except…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #17-1)?
Use the citator attached to SC Information Letter #17-1. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified, …
What South Carolina tax filing and payment relief is available to taxpayers affected by Hurricane Matthew (per SC IL #16-12)?
SC Information Letter #16-12 grants South Carolina tax filing and payment relief to individuals and businesses affected by Hurricane Matthew. Deadlines for returns and payments due on or after October…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #16-10)?
Use the citator attached to SC Information Letter #16-10. 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 underpayments and overpayments for the period April 1, 2016 through December 31, 2016 (per SC IL #16-9)?
4%. SC Information Letter #16-9 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2016 through December 31, 2016. Interest is compounded daily, ex…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #16-8)?
Use the citator attached to SC Information Letter #16-8. 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 underpayments and overpayments for the period April 1, 2016 through September 30, 2016 (per SC IL #16-7)?
4%. SC Information Letter #16-7 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2016 through September 30, 2016. Interest is compounded daily, e…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #16-5)?
Use the citator attached to SC Information Letter #16-5. 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 underpayments and overpayments for the period April 1, 2016 through June 30, 2016 (per SC IL #16-4)?
4%. SC Information Letter #16-4 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2016 through June 30, 2016. Interest is compounded daily, except…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #16-2)?
Use the citator attached to SC Information Letter #16-2. 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 underpayments and overpayments for the period ending March 31, 2016 (per SC IL #16-1)?
3%. SC Information Letter #16-1 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through March 31, 2016. Interest is compounded daily, exc…
What South Carolina tax filing and payment relief is available to taxpayers affected by the October 2015 South Carolina floods (per SC IL #15-14)?
SC Information Letter #15-14 grants South Carolina tax filing and payment relief to individuals and businesses affected by the October 2015 South Carolina floods, matching the IRS relief (IR-2015-112)…
What is South Carolina's tax interest rate for underpayments and overpayments for the period ending December 31, 2015 (per SC IL #15-13)?
3%. SC Information Letter #15-13 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through December 31, 2015. Interest is compounded daily,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #15-10)?
Use the citator attached to SC Information Letter #15-10. 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 underpayments and overpayments for the period ending September 30, 2015 (per SC IL #15-8)?
3%. SC Information Letter #15-8 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through September 30, 2015. Interest is compounded daily,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #15-5)?
Use the citator attached to SC Information Letter #15-5. 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 underpayments and overpayments for the period ending June 30, 2015 (per SC IL #15-2)?
3%. SC Information Letter #15-2 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through June 30, 2015. Interest is compounded daily, exce…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #14-18)?
Use the citator attached to SC Information Letter #14-18. 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, 2015 (per SC IL #14-16)?
3%. SC Information Letter #14-16 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through March 31, 2015. Interest is compounded daily, ex…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #14-14)?
Use the citator attached to SC Information Letter #14-14. 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 ending December 31, 2014 (per SC IL #14-13)?
3%. SC Information Letter #14-13 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through December 31, 2014. Interest is compounded daily,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #14-9)?
Use the citator attached to SC Information Letter #14-9. 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, 2014 (per SC IL #14-8)?
3%. SC Information Letter #14-8 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through September 30, 2014. Interest is compounded daily,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #14-7)?
Use the citator attached to SC Information Letter #14-7. 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 ending June 30, 2014 (per SC IL #14-3)?
3%. SC Information Letter #14-3 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through June 30, 2014. Interest is compounded daily, exce…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #13-21)?
Use the citator attached to SC Information Letter #13-21. 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, 2014 (per SC IL #13-18)?
3%. SC Information Letter #13-18 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through March 31, 2014. Interest is compounded daily, ex…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #13-16)?
Use the citator attached to SC Information Letter #13-16. 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, 2013 (per SC IL #13-14)?
3%. SC Information Letter #13-14 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through December 31, 2013. Interest is compounded daily,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #13-12)?
Use the citator attached to SC Information Letter #13-12. 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, 2013 (per SC IL #13-11)?
3%. SC Information Letter #13-11 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through September 30, 2013. Interest is compounded daily…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #13-10)?
Use the citator attached to SC Information Letter #13-10. 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, 2013 (per SC IL #13-5)?
3%. SC Information Letter #13-5 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through June 30, 2013. Interest is compounded daily, exce…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #12-21)?
Use the citator attached to SC Information Letter #12-21. 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, 2013 (per SC IL #12-20)?
3%. SC Information Letter #12-20 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through March 31, 2013. Interest is compounded daily, ex…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #12-14)?
Use the citator attached to SC Information Letter #12-14. 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 ending December 31, 2012 (per SC IL #12-12)?
3%. SC Information Letter #12-12 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through December 31, 2012. Interest is compounded daily,…
What is South Carolina's tax interest rate for the period ending September 30, 2012 (per SC IL #12-8)?
3%. SC Information Letter #12-8 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through September 30, 2012. Interest is compounded daily,…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #12-4)?
Use the citator attached to SC Information Letter #12-4. 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, 2012 (per SC IL #12-3)?
3%. SC Information Letter #12-3 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through June 30, 2012. Interest is compounded daily, exce…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #11-21)?
Use the citator attached to SC Information Letter #11-21. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
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.