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What abandoned-building credit rules did South Carolina Revenue Ruling 15-7 provide before RR 26-1 superseded it?
The historical ruling offered either an income-tax-style credit generally equal to 25% of qualifying rehabilitation expenses or a locally approved property tax credit for qualifying abandoned building…
What are South Carolina's abandoned building, textile mill, and retail facility rehabilitation tax credits, and where does the Department summarize their requirements (per SC IL #15-9)?
SC Information Letter #15-9 is a practitioner reference chart summarizing the main requirements of three South Carolina rehabilitation tax credits: the Abandoned Buildings Revitalization Credit (Title…
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 long did South Carolina Revenue Ruling 15-6 say a Department of Revenue tax lien remained enforceable?
A Department of Revenue tax lien expired ten years after it was filed with a clerk of court or register of deeds. At expiration, the lien was no longer enforceable in any manner and ceased to encumber…
When may South Carolina require or allow alternative apportionment, including combined unitary reporting?
The Department could require, or a taxpayer could request, a reasonable alternative method when the statutory separate-entity formula did not fairly represent the taxpayer's South Carolina business ac…
When did South Carolina Revenue Ruling 15-4 exempt a residence rented for fewer than 15 days, and preserve its 4% property tax ratio?
A direct owner rental was exempt from sales tax on accommodations when the income came from a qualifying dwelling unit, the unit was actually rented for fewer than 15 days during the tax year, and the…
What deed-recording-fee rules and transaction examples did South Carolina Revenue Ruling 15-3 provide before later rulings superseded it?
This historical ruling described a $1.85 deed recording fee for each $500 or fraction of $500 of realty value, defined value to include money and money's worth, allowed specified lien deductions and s…
What affidavit must be filed with a South Carolina deed, and which sample affidavits does the Department provide (per SC IL #15-6)?
SC Information Letter #15-6 provides two sample affidavits for South Carolina's deed recording fee and supersedes SC Information Letter #06-12. Under S.C. Code § 12-24-70, an affidavit showing the val…
When is South Carolina's 2015 sales tax holiday and what items are exempt (per SC IL #15-7)?
South Carolina's 2015 sales tax holiday runs from 12:01 a.m. Friday, August 7, 2015 through midnight Sunday, August 9, 2015. 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 #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, …
Do owners who rent out South Carolina vacation properties through 'rent by owner' websites owe sales and accommodations tax (per SC IL #15-4)?
Yes. SC Information Letter #15-4 reminds owners who rent South Carolina vacation properties — including through 'rent by owner' vacation rental websites — that furnishing sleeping accommodations to tr…
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 did South Carolina Revenue Ruling 15-2 apply the construction-material exemption for major manufacturing and distribution facilities?
The ruling exempted construction materials incorporated into a new or expanded manufacturing or distribution facility when the taxpayer planned at least $100 million of real and personal property inve…
How does South Carolina sales and use tax apply to kayak and paddle-board rentals, tours, and businesses that do both?
Equipment rentals were taxable, while charges for guided river or lake tours were nontaxable service charges. A rental-only business could buy the equipment for resale without tax; a tour-only busines…
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 are South Carolina's 2015 county tier rankings for the job tax credit, and which counties qualify for the tax moratorium and reduced fee-in-lieu investment (per SC IL #15-1)?
SC Information Letter #15-1 sets the 2015 county designations that drive several South Carolina incentives. For the job tax credit, the 46 counties are ranked into Tiers I-IV (higher tiers = larger cr…
How does South Carolina recognize same-sex spouses for property tax and deed recording fee rules?
A couple legally married under any state's law is treated as married and as spouses for South Carolina property-tax and deed-recording-fee purposes. That recognition can support the 4% legal-residence…
How must legally married same-sex couples file South Carolina income tax returns under Revenue Ruling 14-8?
A same-sex couple legally married under any state's law must file South Carolina income tax returns as married filing jointly or married filing separately, matching the federal filing status for that …
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…
Was the requesting taxpayer's web-based insurance-claims system taxable, or excluded as data processing?
The charges were not taxable for the specific service described because the provider's personnel collected insurance-claim data from multiple carriers, checked and corrected it, converted it to a stan…
What are South Carolina's latest per capita income figures used to qualify for tax incentives (per SC IL #14-15)?
SC Information Letter #14-15 publishes the state and county per capita personal income figures the Department uses to test qualification for various South Carolina income, sales and use, and property …
Were cloud services that processed and routed calls inside customers' phone systems taxable communications in SC PLR 14-4?
Yes for the requesting taxpayer's service. DOR treated monthly charges for cloud-based call processing and routing, voice and video support, voicemail, audio and web conferencing, presence, and mobili…
Is hurricane rental insurance charged with a South Carolina vacation rental subject to accommodations tax?
An optional hurricane rental insurance charge is not subject to South Carolina sales tax under the ruling. A mandatory charge is part of the accommodations price and is taxed at 7% when the guest occu…
Could demolition and replacement construction qualify for South Carolina's abandoned-building credit under PLR 14-3?
Yes for the requesting taxpayer under the historical law described. Demolishing the qualifying nonhistoric abandoned building and constructing a replacement at the same location did not disqualify the…
What were the eligibility, calculation, transfer, and asset-sale rules for South Carolina's expired Angel Investor Credit?
Before the Act's December 31, 2019 repeal, a qualifying angel investor could receive a nonrefundable South Carolina income tax credit equal to 35% of a cash investment in a registered qualified busine…
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,…
How does SC Revenue Ruling 14-5 classify hotel room charges, mandatory fees, optional services, and additional guest charges?
Room charges and mandatory amounts that are part of furnishing accommodations generally fall into the 7% accommodations-tax base. Separately charged room service, laundry or dry cleaning, in-room movi…
Which in-state activities did SC Revenue Ruling 14-4 identify as creating sales-and-use-tax nexus?
RR 14-4 is a detailed physical-presence nexus checklist covering South Carolina property, inventory, offices, representatives, installation and repair work, affiliates, delivery, printers, advertising…
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,…
Does South Carolina follow the federal final 'tangible property' regulations on capitalizing or deducting property costs (per SC IL #14-11)?
Yes. SC Information Letter #14-11 confirms that for income tax purposes South Carolina will follow the IRS's final 'tangible property' regulations under I.R.C. §§ 162(a) and 263(a) — the rules on when…
What were the significant South Carolina tax-law changes from the 2014 legislative session, as summarized by the Department (per SC IL #14-12)?
SC Information Letter #14-12 is the Department's brief summary of the significant tax and regulatory law changes enacted in South Carolina's 2014 legislative session, organized into categories: (1) in…
What physical, numbering, sales, and recordkeeping standards does SC Revenue Ruling 14-3 set for bingo paper?
Bingo paper used in South Carolina must meet DOR standards for durable and legible paper, statutory card design, random numbers, printed face value, manufacturer identification, serial and permutation…
Were the requesting taxpayer's cloud computing, data storage, and related data-transfer usage fees taxable in South Carolina?
No for the specific services described. DOR concluded that the taxpayer's scalable virtual computing service, cloud data-storage service, and associated upload, download, and internal data-movement fe…
Was the requesting delivery company primarily engaged in transportation for hire for South Carolina property tax?
Yes for the requesting taxpayer. DOR concluded that a company paid to deliver packages by aircraft, trucks, and vans was primarily engaged in transporting property for hire. Its furniture, fixtures, a…
When is South Carolina's 2014 sales tax holiday and what items are exempt (per SC IL #14-10)?
South Carolina's 2014 sales tax holiday runs from 12:01 a.m. Friday, August 1, 2014 through midnight Sunday, August 3, 2014. 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 #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, …
Are injectable medications and injectable biologics exempt from South Carolina sales and use tax (per SC IL #14-4)?
Phasing in. SC Information Letter #14-4 explains that S.C. Code § 12-36-2120(80) exempts injectable medications and injectable biologics from the state and local sales and use taxes, but the exemption…
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,…
Under SC Revenue Ruling 14-2, were ordinary utility trailers subject to the maximum sales-tax cap?
No. The ruling said an ordinary utility trailer capable of being pulled by an automobile, minivan, or pickup truck owed the 6% state sales or use tax plus applicable local tax and did not qualify for …
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, …
Which server-training programs does South Carolina recognize as a mitigating factor for alcohol-licensing penalties (per SC IL #14-6)?
SC Information Letter #14-6 lists the alcohol server/seller training programs the Department recognizes as a mitigating circumstance when it assesses penalties for beer, wine, and distilled-spirits vi…
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 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 #14-2)?
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 historical filing method did SC Revenue Ruling 14-1 require for same-sex married couples before later court decisions?
In 2014, the ruling required same-sex spouses who filed married federal returns to prepare separate South Carolina returns as single or, if eligible, head of household, using pro forma federal returns…
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 are South Carolina's latest per capita income figures used to qualify for tax incentives (per SC IL #13-20)?
SC Information Letter #13-20 publishes the state and county per capita personal income figures the Department uses to test qualification for various South Carolina income, sales and use, and property …
How are South Carolina counties ranked for the job tax credit for 2014, and which counties qualify for the fee-in-lieu and tax moratorium (per SC IL #13-19)?
SC Information Letter #13-19 publishes South Carolina's county rankings for the job tax credit for 2014, together with the counties that qualify for a reduced minimum investment under the fee in lieu …
Could siblings own beer-and-wine businesses on different tiers, and could one person work for both a wholesaler and retailer?
Sibling status alone did not bar one sibling from owning a beer-and-wine wholesaler while the other owned a retailer, but neither could act for or hold an ownership or financial interest in the other'…
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…
Were batting-cage memberships, daily use, and instructor-led baseball lessons subject to South Carolina admissions tax?
Daily fees and membership fees for customers to use indoor batting cages and pitching machines were subject to South Carolina's admissions tax. Separately charged instructor-led baseball or softball l…
What identity-theft protection, tax deductions, and reimbursement did South Carolina create after the 2012 Department of Revenue data breach (per SC IL #13-17)?
SC Information Letter #13-17 summarizes new South Carolina laws enacted after the Department of Revenue's 2012 security breach to help people affected by identity theft or state-agency data breaches. …
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 were the significant South Carolina tax-law changes from the 2013 legislative session, as summarized by the Department (per SC IL #13-15)?
SC Information Letter #13-15 is the Department's brief summary of the significant tax and regulatory law changes enacted in South Carolina's 2013 legislative session, organized into categories: (1) in…
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,…
What must a South Carolina datacenter do to qualify computers, equipment, software, and electricity for the sales-tax exemption?
A certified South Carolina datacenter can exempt qualifying computers, equipment, hardware, software, electricity, and electrical infrastructure if it meets the statute's facility design, notice, inve…
How did South Carolina source an engineering firm's service receipts when employees and contractors worked in multiple states?
The engineering firm had to apportion its service income using a gross-receipts factor based on where the engineering work was performed. Work performed in South Carolina counted in the South Carolina…
When is South Carolina's 2013 sales tax holiday and what items are exempt (per SC IL #13-13)?
South Carolina's 2013 sales tax holiday runs from 12:01 a.m. Friday, August 2, 2013 through midnight Sunday, August 4, 2013. 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 #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…
When may a South Carolina retailer deduct a customer's bad debt on a sales or use tax return?
A retailer may deduct the taxable sales price it previously reported and paid tax on when that receivable becomes worthless and qualifies as a bad debt for state income-tax purposes. The deduction exc…
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.