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 does South Carolina's sales-tax exemption cover material-handling systems and equipment?
Material-handling systems and equipment used in a South Carolina manufacturing or distribution facility can qualify for the sales-and-use-tax exemption if the same taxpayer gives advance notice and in…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #13-10)?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 historical rules did SC Revenue Ruling 13-2 give for purchases by government employees, diplomats, and nonprofit employees?
Under this superseded ruling, federal purchases were exempt when the federal government was directly billed, used a centrally billed card, or paid by federal check; an employee-billed purchase remaine…
Were a hospital patient-monitoring and communications system's equipment-and-service charges taxable in South Carolina?
Yes. The Department treated the bundled hospital monitoring and communications system as a taxable retail lease of tangible personal property because the equipment was the transaction's true object. T…
Which server-training programs does South Carolina recognize as a mitigating factor for alcohol-licensing penalties (per SC IL #13-7)?
SC Information Letter #13-7 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…
How are South Carolina counties ranked for the job tax credit for 2013, and which counties qualify for the fee-in-lieu and tax moratorium (per SC IL #13-6)?
SC Information Letter #13-6 publishes South Carolina's county rankings for the job tax credit for 2013, together with the counties that qualify for a reduced minimum investment under the fee in lieu o…
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…
Was an interactive telephone disease-management program taxable as communications or exempt as data processing in South Carolina?
No. On the stated facts, charges to healthcare providers for the interactive telephone disease-management program were nontaxable data processing, not taxable communications. Patients supplied respons…
What filing deadlines and payment lookback limits govern South Carolina tax refund claims under Revenue Ruling 13-1?
A South Carolina refund claim generally must be filed by the later of three years after the original return was filed or two years after the tax was paid; if no return was filed, the general deadline …
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 are South Carolina counties ranked for the job tax credit for 2012, and which counties qualify for the fee-in-lieu and tax moratorium (per SC IL #12-19)?
SC Information Letter #12-19 publishes South Carolina's county rankings for the job tax credit for 2012, together with the counties that qualify for a reduced minimum investment under the fee in lieu …
What are South Carolina's latest per capita income figures used to qualify for tax incentives (per SC IL #12-18)?
SC Information Letter #12-18 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 …
Did South Carolina extend tax filing and payment deadlines for victims of Hurricane Sandy (per SC IL #12-17)?
Yes. Following the IRS, the South Carolina Department of Revenue extended the same tax relief to victims of Hurricane Sandy, postponing various tax filing and payment deadlines that occurred starting …
What is South Carolina's latest statewide per capita income figure used for tax incentives (per SC IL #12-16)?
$33,388. SC Information Letter #12-16 publishes the updated statewide per capita personal income figure for South Carolina — $33,388 — which the Department uses to test qualification for various South…
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,…
Did South Carolina extend tax filing and payment deadlines for victims of Hurricane Isaac (per SC IL #12-13)?
Yes. Following the IRS (Information Release 2012-70), the South Carolina Department of Revenue extended the same tax relief to victims of Hurricane Isaac, postponing various tax filing and payment dea…
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 were the significant South Carolina tax-law changes from the 2012 legislative session, as summarized by the Department (per SC IL #12-11)?
SC Information Letter #12-11 is the Department's brief summary of the significant tax and regulatory law changes enacted in South Carolina's 2012 legislative session, organized into categories: (1) in…
Could subsidiaries in separate federal consolidated groups file one South Carolina consolidated corporate return?
Yes. Subsidiaries in separate federal consolidated groups could join one South Carolina consolidated return because the same foreign parent ultimately controlled at least 80% of their voting power. Ea…
Does a South Carolina coin-operated device license make it legal to operate the machine (per SC IL #12-10)?
No. SC Information Letter #12-10 makes clear that a license issued for a coin-operated machine or device under S.C. Code § 12-21-2720 or § 12-21-2730 does NOT make it legal to operate that machine or …
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,…
Were lease amounts recovered through a breach-of-contract judgment or guarantor payment subject to South Carolina sales tax?
Yes. Compensatory damages collected from a defaulting lessee and payments collected from a third-party guarantor were taxable gross proceeds because both arose from the lease agreement. The same resul…
When is South Carolina's 2012 sales tax holiday and what items are exempt (per SC IL #12-7)?
South Carolina's 2012 sales tax holiday runs from 12:01 a.m. Friday, August 3, 2012 through midnight Sunday, August 5, 2012. During that three-day weekend, the 6% state sales and use tax and any appli…
How did South Carolina apply sales tax, admissions tax, and alcohol licensing to nonprofit fundraising events?
Tax treatment depended on what attendees paid for and whether the nonprofit qualified for a statutory exemption. A true charitable donation could be nontaxable even with an incidental meal, while a me…
Was one bundled charge for hosted medical-practice software and claims-billing services taxable in South Carolina?
No. The entire nonitemized monthly charge for hosted practice software plus medical billing and claims services was nontaxable data processing because the billing service manipulated the medical pract…
What are South Carolina's latest per capita income figures used to qualify for tax incentives (per SC IL #12-6)?
SC Information Letter #12-6 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 t…
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, …
Was scheduling and playout software sold to radio, television, and cable broadcasters exempt from South Carolina sales tax?
Yes. When sold to a radio station, television station, or cable television system, the scheduling and playout software was exempt even on tangible media because it was a part of the dedicated server u…
Is a natural-gas utility's fixed monthly customer charge taxable when the customer uses no gas that month?
Yes. A natural-gas utility's fixed monthly charge was part of the taxable gross proceeds from selling gas even when the customer used no gas during that billing period. If the customer's underlying na…
Was software downloaded electronically at the customer's location subject to South Carolina sales and use tax?
No. Software transferred from the seller's laptop to the buyer's computer through a wired or wireless electronic connection was not taxable when no tape, disk, flash drive, backup, or other tangible c…
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,…
Which medicines, prosthetic devices, diabetic supplies, and medical equipment qualified for South Carolina sales-tax exemptions?
The ruling did not create one blanket medical exemption. Tax treatment depended on the item, buyer, prescription requirement, patient use, payment source, and seller. Prescription medicines sold by pr…
What is South Carolina's tax interest rate for the period ending March 31, 2012 (per SC IL #11-20)?
3%. SC Information Letter #11-20 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through March 31, 2012. Interest is compounded daily, ex…
How did South Carolina change the tax treatment of software maintenance contracts effective September 1, 2011?
Effective September 1, 2011, a software maintenance contract purchased at the same time as taxable software remained taxable, unless the software sale was exempt. A maintenance contract purchased afte…
When must a South Carolina real estate agent or listing service notify the Department about a short-term rental property (per SC IL #11-19)?
A real estate agent, broker, or listing service that handles taxable short-term (less-than-90-day) rental accommodations for an owner must notify the South Carolina Department of Revenue when the owne…
How did South Carolina change the tax treatment of warranty and maintenance contracts effective September 1, 2011?
Effective September 1, 2011, a warranty or maintenance contract bought at the same time as taxable tangible personal property remained taxable, unless the property sale was exempt. A contract bought a…
Could a South Carolina LLC pass the former biomass energy credit through an S corporation to individual shareholders, and where did the annual cap apply?
Yes. The former biomass credit could pass from the LLC to its S-corporation member and then to individual shareholders. The $650,000 annual cap applied at the LLC level, and allocations had to follow …
What is South Carolina's latest statewide per capita income figure used for tax incentives (per SC IL #11-17)?
$32,460. SC Information Letter #11-17 publishes the updated statewide per capita personal income figure for South Carolina — $32,460 — which the Department uses to test qualification for various South…
How can taxpayers check whether an older South Carolina advisory opinion was modified or superseded (per SC IL #11-16)?
Use the citator attached to SC Information Letter #11-16. It helps you determine what effect newer South Carolina advisory opinions have on previously published ones — whether an opinion was modified,…
How do loyalty points and paperless autopay discounts affect South Carolina sales tax on wireless service, phones, and accessories?
Loyalty points do not change the taxable monthly wireless fee when issued, and redeemed discounts generally reduce the taxable price. But phones transferred for one cent or far below cost may be taxab…
Did South Carolina extend tax relief to victims of Hurricane Irene (per SC IL #11-15)?
Yes. Following the IRS, the South Carolina Department of Revenue extended the same tax relief to victims of Hurricane Irene, postponing certain filing and payment deadlines to October 31, 2011 — inclu…
What is South Carolina's tax interest rate for the period ending December 31, 2011 (per SC IL #11-14)?
3%. SC Information Letter #11-14 sets South Carolina's interest rate on tax underpayments and overpayments at 3% for the period October 1, 2011 through December 31, 2011 — down from 4% in the prior qu…
What were the significant South Carolina tax-law changes from the 2011 legislative session, as summarized by the Department (per SC IL #11-13)?
SC Information Letter #11-13 is the Department's brief summary of the significant tax and regulatory law changes enacted in South Carolina's 2011 legislative session, organized into five categories: (…
When is South Carolina sales tax due on layaway and partial-payment sales, and is a layaway fee taxable?
Tax is due when title or possession of the merchandise transfers, not when advance payments are received. A layaway fee becomes taxable as part of the sale if the transfer occurs, but is not taxable i…
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 does South Carolina's electric power tax apply when a manufacturer sells all self-generated power to Santee Cooper and separately buys its plant power from a cooperative?
The manufacturer's sale of biomass-generated power to Santee Cooper is exempt. The cooperative's separate sale of power back to the manufacturer is taxable, although the industrial-customer excess-sal…
When is South Carolina's 2011 sales tax holiday and what is exempt (per SC IL #11-11)?
August 5-7, 2011. SC Information Letter #11-11 sets South Carolina's 2011 sales tax holiday for the weekend beginning Friday, August 5, 2011 at 12:01 a.m. and ending Sunday, August 7, 2011 at midnight…
What is South Carolina's tax interest rate for the period ending September 30, 2011 (per SC IL #11-10)?
4%. SC Information Letter #11-10 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2011 through September 30, 2011. Interest is compounded daily, …
What must an out-of-state or online seller do to ship cigarettes or smokeless tobacco to South Carolina consumers under the PACT Act (per SC IL #11-9)?
A remote or online seller that ships cigarettes or smokeless tobacco to South Carolina consumers (a 'delivery seller') must pay the South Carolina and any local excise tax IN ADVANCE of shipping, and …
Is a country club's mandatory monthly service charge subject to South Carolina sales tax or admissions tax?
It is not subject to sales tax when it is charged independently of food purchases, but it is generally subject to admissions tax as part of the price for using the country club. A qualifying nonprofit…
What are South Carolina's latest state and county per capita income figures used for tax incentives (per SC IL #11-8)?
$32,505 statewide. SC Information Letter #11-8 publishes the most recently available per capita personal income figures for South Carolina — $32,505 for the state, plus a figure for every county — whi…
Did South Carolina extend tax relief to victims of the spring 2011 storms across the Southeast (per SC IL #11-7)?
Yes. Following the IRS, the South Carolina Department of Revenue extended the same tax relief to victims of the spring 2011 severe storms, tornadoes, and flooding in the federally declared disaster ar…
Did South Carolina extend tax relief to victims of the April 2011 North Carolina storms (per SC IL #11-6)?
Yes. Following the IRS (Information Release 2011-20), the South Carolina Department of Revenue extended the same tax relief to victims of the severe storms, tornadoes, and flooding that began April 16…
Which parts of South Carolina's waterworks corporate license fee applied to a utility operating entirely in a federal enclave?
The privately owned utility owed the gross-receipts portion of South Carolina's waterworks corporate license fee because the Buck Act allowed a state tax measured by gross receipts inside a federal en…
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 are South Carolina counties ranked for the job tax credit for 2011, and which counties qualify for the fee-in-lieu and tax moratorium (per SC IL #11-4)?
SC Information Letter #11-4 publishes South Carolina's county rankings for the job tax credit for 2011, together with the counties that qualify for a reduced minimum investment under the fee in lieu o…
What is South Carolina's tax interest rate for the period ending June 30, 2011 (per SC IL #11-3)?
4%. SC Information Letter #11-3 sets South Carolina's interest rate on tax underpayments and overpayments at 4% for the period April 1, 2011 through June 30, 2011. Interest is compounded daily, except…
Who can get a temporary beer and wine permit for a special event in South Carolina as of January 27, 2011 (per SC IL #11-2)?
As of January 27, 2011, temporary beer and wine permits for fairs and special functions are no longer limited to nonprofit organizations — individuals and entities, including businesses, may also appl…
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.