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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When is kerosene subject to South Carolina's motor fuel user fee?
Kerosene is subject to South Carolina's motor fuel user fee when it is delivered into a highway vehicle's fuel tank, blended in South Carolina with undyed diesel fuel, sold as part of a gasoline-and-k…
How are CNG, LNG, and propane converted to gallon equivalents for South Carolina's motor fuel user fee?
For South Carolina motor fuel user-fee purposes, 126.67 cubic feet of compressed natural gas—or 5.66 pounds when dispensed through a mass-flow meter—equals one gasoline gallon equivalent. For liquefie…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #18-4)?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…
Are paid subscriptions for ad-free game, music, eSports, and other live streams plus enhanced chat features taxable in South Carolina?
Yes. The Department treated both paid subscription tiers as taxable communication services because they provided ways or means to receive streamed voice or messages plus subscriber-only transmission f…
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…
When did South Carolina's infrastructure maintenance fee replace sales tax on vehicles and trailers under RR 18-1?
For sales beginning July 1, 2017, a motor vehicle, motorcycle, trailer, semitrailer, or other item required to be registered with the South Carolina DMV generally became subject to the infrastructure …
How did South Carolina Revenue Ruling 17-6 calculate and document the refundable motor fuel income tax credit?
For tax years 2018 through 2022, the ruling allowed a South Carolina resident taxpayer a refundable credit for up to two qualifying South Carolina-registered vehicles. For each vehicle, the credit was…
What deed-recording-fee framework and transaction guidance did South Carolina Revenue Ruling 17-5 provide before RR 24-1 superseded it?
This historical ruling imposed a $1.85 fee for each $500 or fraction of $500 of realty value, generally made the grantor primarily liable, defined value broadly, allowed specified deductions and exemp…
When does South Carolina's residential-electricity exemption apply to assisted living, nursing homes, healthcare facilities, dormitories, and prisons?
Qualifying residential areas of an assisted-living facility can be exempt, much like apartments, while healthcare or supervised-care areas remain taxable. Electricity for nursing homes, healthcare fac…
What affidavit must be filed with a South Carolina deed, and which sample affidavits does the Department provide (per SC IL #17-13)?
SC Information Letter #17-13 provides two updated sample affidavits for South Carolina's deed recording fee and supersedes SC Information Letter #15-20. Under S.C. Code § 12-24-70, an affidavit showin…
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 most recent statewide per capita income figure used for tax incentive eligibility (per SC IL #17-11)?
South Carolina's most recently available statewide per capita income figure is $39,465, per SC Information Letter #17-11. This matters because a number of South Carolina income, sales-and-use, and pro…
How does the new infrastructure maintenance fee change sales tax on vehicle sales for South Carolina dealers effective July 1, 2017 (per SC IL #17-10)?
SC Information Letter #17-10 (Revised) is a notice to motor vehicle, motorcycle, and trailer dealers and retailers about the new infrastructure maintenance fee (IMF) under Act No. 40, effective July 1…
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…
What tax and fee changes take effect July 1, 2017 under South Carolina's Infrastructure and Economic Development Reform Act (per SC IL #17-8)?
SC Information Letter #17-8 summarizes the tax and fee changes under the South Carolina Infrastructure and Economic Development Reform Act (Act No. 40, enacted May 10, 2017) that become effective July…
When is South Carolina's 2017 sales tax holiday and what items are exempt (per SC IL #17-7)?
South Carolina's 2017 sales tax holiday runs from 12:01 a.m. Friday, August 4, 2017 through midnight Sunday, August 6, 2017. During that three-day weekend, the 6% state sales and use tax and any appli…
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, …
How do South Carolina sales tax and the motor fuel user fee apply to compressed or liquefied natural gas used in motor vehicles?
Qualifying compressed and liquefied natural gas used as motor fuel is exempt from sales and use tax but subject to the motor fuel user fee. A fueling station buys raw gas for resale without either tax…
Which communication and online services does South Carolina treat as taxable transmissions, and which services are exempt or nontaxable?
South Carolina taxes charges for access to or use of systems that transmit voice or messages, including many telephone, programming, streaming, email, and individual-website services. Internet access …
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…
When is electricity for vacant apartments, residential outbuildings, apartment amenities, and HOA common areas exempt from South Carolina sales tax?
Electricity remains exempt for a vacant apartment intended for residential rental and for separately metered structures connected with a home when used residentially. But electricity sold to an HOA fo…
What are South Carolina's new withholding filing and remittance due dates (per SC IL #17-3)?
SC Information Letter #17-3 reminds employers and withholding agents of new South Carolina withholding due dates. Forms W-2 and 1099 must now be filed with the Department on or before January 31 follo…
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, …
When must a South Carolina manufacturer return its real and personal property, and when are the resulting property taxes due?
A manufacturer generally returned its South Carolina manufacturing property to the Department of Revenue using the last day of its income tax year preceding the property tax year as the lien date. The…
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…
What were the significant South Carolina tax-law changes from the 2016 legislative session, as summarized by the Department (per SC IL #16-11)?
SC Information Letter #16-11 is the Department's brief summary of the significant tax and regulatory law changes enacted in South Carolina's 2016 legislative session, organized into four categories: (…
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…
Are vegetable and fruit seeds or plants exempt from South Carolina sales and use tax when used to grow food?
Yes, under either of two rules described in the ruling. Vegetable and fruit seeds or plants used to grow food for personal consumption were exempt from state sales and use tax as unprepared food. Seed…
Which activities did South Carolina Revenue Ruling 16-11 analyze as creating income tax nexus for an out-of-state corporation?
The ruling provided a fact-specific yes/no matrix for income tax nexus across registration, South Carolina property, pass-through interests, licensed intangibles, employee and contractor activity, del…
When are South Carolina vacation-home or room rentals of 15 days or more subject to sales tax on accommodations?
Short-term rentals were generally taxable once the owner rented the residence or rooms for 15 or more days during the year, but two key exemptions applied: accommodations supplied to the same person o…
How did South Carolina Revenue Ruling 16-9 apply the one-percentage-point state tax reduction for purchasers age 85 or older?
The ruling allowed a one-percentage-point reduction in specified South Carolina state sales, use, and casual excise tax rates when an individual age 85 or older personally bought an item for personal …
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, …
How did South Carolina Revenue Ruling 16-7 limit corporate net operating losses after an ownership change?
The ruling applied IRC Section 382 to South Carolina pre-change net operating losses. A corporation operating partly outside South Carolina generally apportioned the federal annual Section 382 limit u…
What historical South Carolina use-tax rules did Revenue Ruling 16-6 give individuals, businesses, and nonprofits?
The ruling said South Carolina use tax generally applied when taxable property was bought at retail for use, storage, or consumption in the state and the full South Carolina sales tax was not collecte…
Are customer charges for streaming television, movies, music, and similar content taxable in South Carolina?
Yes. The ruling treated charges for streaming television programs, movies, music, and similar content as taxable South Carolina communication services. The result was the same whether the customer pai…
Was an annual online shopping membership taxable in South Carolina, and was its free one-month trial taxable?
The annual membership fee was taxable because members received taxable streaming audio and video plus member-only discounts and delivery benefits on taxable merchandise, making the fee part of the con…
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…
When is South Carolina's 2016 sales tax holiday and what items are exempt (per SC IL #16-6)?
South Carolina's 2016 sales tax holiday runs from 12:01 a.m. Friday, August 5, 2016 through midnight Sunday, August 7, 2016. During that three-day weekend, the 6% state sales and use tax and any appli…
How did South Carolina Revenue Ruling 16-4 classify coin-operated amusement devices and their license requirements?
The ruling sorted amusement equipment into Type I, II, and III license categories based on the machine's function, slot or payment method, and free-play feature, while treating specified for-profit bi…
Did South Carolina Revenue Ruling 16-3 require an amusement-machine license for restaurant ordering and payment tablets?
No. Under the stated facts, the tablets' purpose and intended use were to streamline restaurant ordering and bill payment, not to provide amusements or video games. Optional educational content, puzzl…
Which interest did South Carolina Revenue Ruling 16-2 treat as exempt from state income tax?
The ruling exempted qualifying interest on South Carolina and its political subdivisions, obligations protected from state tax by federal law, and qualifying direct obligations of the United States. T…
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…
What gallon-equivalent conversion factors did South Carolina Revenue Ruling 16-1 establish for CNG, LNG, and propane?
RR 16-1 treated 126.67 cubic feet of compressed natural gas, or 5.66 pounds through a mass-flow meter, as one gallon of motor fuel; 6.06 pounds of liquefied natural gas as one diesel gallon equivalent…
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…
Are a utility-scale solar facility's electricity sales for resale subject to South Carolina sales tax or electric power tax?
Electricity sold by a utility-scale solar generating facility to an electric utility or cooperative exclusively for resale is a wholesale sale, so South Carolina sales and use tax does not apply. The …
What does SC Revenue Ruling 15-13 say about South Carolina's Debt Setoff and GEAR collection programs?
South Carolina DOR may help governmental claimant agencies collect qualifying debts through Debt Setoff and GEAR. The ruling lists potential actions such as intercepting state income tax refunds or wa…
What special abandoned-building credit rules did SC Revenue Ruling 15-12 provide for formerly state-owned properties?
Under the historical ruling, a formerly state-owned abandoned building generally had to exceed 50,000 square feet, have been abandoned for more than five years, and have been most recently owned by So…
Can a large utility-scale solar generating facility qualify as a manufacturer for South Carolina sales-tax exemptions?
Yes for the requesting taxpayer's proposed facility. DOR treated the 74.9-megawatt, $100 million solar facility as a manufacturer because it would generate electricity—statutorily treated as tangible …
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,…
What were the significant South Carolina tax-law changes from the 2015 legislative session, as summarized by the Department (per SC IL #15-11)?
SC Information Letter #15-11 is the Department's brief summary of the significant tax and regulatory law changes enacted in South Carolina's 2015 legislative session, organized into categories: (1) in…
What historical rules did SC Revenue Ruling 15-11 give for purchases by government employees, diplomats, and nonprofit employees?
Under this superseded ruling, a federal employee's official purchase was exempt only when the federal government was the purchaser through direct billing, a centrally billed card, or a federal check; …
Are printed, media-delivered, or electronically delivered photographs taxable in South Carolina, and what charges enter the tax base?
Printed photographs and photos delivered on videotape, CD, DVD, or flash drive were taxable tangible personal property, even when the customer supplied the media. Email attachments and website downloa…
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 did South Carolina Revenue Ruling 15-9 provide under the now-repealed Retail Facilities Revitalization Tax Credit?
Before the Act's July 1, 2016 repeal, a taxpayer rehabilitating an eligible abandoned retail site could elect either a nonrefundable income tax credit equal to 10% of rehabilitation expenses, taken ov…
How did South Carolina Revenue Ruling 15-8 explain the textile-mill rehabilitation income and property tax credits?
A taxpayer rehabilitating a qualifying abandoned South Carolina textile mill site may elect either an income-tax-style credit or a locally approved real property tax credit. The income credit generall…
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.