State Tax Rulings
Free state tax letter rulings and advisory opinions with plain-English summaries, full citations, and the original source on every page.
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Did rebuilding the same owner's truck with a glider kit or major reconditioned motor trigger Texas motor vehicle tax?
No. When ownership did not change, installing a glider kit or major reconditioned motor did not create historical motor vehicle sales and use tax. The division understood that limited and local sales …
How did Texas collect use tax on an out-of-state titled vehicle traded to a Texas dealer without first issuing it a Texas title?
The county assessor-collector could collect and report any use tax due on the out-of-state titled trade-in through the title application when the vehicle was transferred, without requiring the taxpaye…
Did an outstanding lien reduce the trade-in allowance used to compute Texas motor vehicle tax on a replacement car?
No. The auditor should have started with the replacement car's total sale price and subtracted the full trade-in allowance. An outstanding lien or payoff on the traded vehicle did not reduce that allo…
Could used furniture reduce the taxable price of a house trailer as a motor vehicle trade-in?
No. The historical motor vehicle tax law allowed only another motor vehicle to reduce a motor vehicle's taxable purchase price as a trade-in. Used furniture did not qualify, so the county collector wa…
How did Texas historically tax a vehicle gifted from Ohio and an even trade between Texas and out-of-state titled vehicles?
Historically, the Comptroller said the Texas recipient of an Ohio resident's vehicle gift owed $10 gift tax, not new-resident tax, and a Texas resident owed $5 even-trade tax when titling a vehicle re…
When did converting a farm tractor to mow Texas highway rights-of-way trigger historical vehicle tax?
A converted farm tractor used to mow grass or weeds on public highways lost its historical farm-machinery treatment when titled and registered. No tax applied if bought before May 1, 1941; the letter …
Did a complex corporate reorganization create a taxable sale when motor vehicles transferred with the other business assets?
No, under the detailed plan presented. One corporation transferred nearly all assets, including motor vehicles, to a wholly owned subsidiary of another corporation in exchange for parent-company share…
Who was liable for South Carolina's historical tax on bingo proceeds, and could the Commission collect it from a promoter's bond?
The promoter and nonprofit organization were jointly and severally liable, with the promoter primarily liable. The Commission had to assess both and could levy against either party's bond for unpaid t…
Did South Carolina Revenue Ruling 93-13 impose the historical casual excise tax when a total-loss vehicle was transferred to an insurer in settlement of a claim?
No. A vehicle transferred to an insurance company in settlement of a total-loss claim was exempt from sales tax under the cited vehicle statute and therefore was not subject to the casual excise tax.
Who bore South Carolina's historical deed documentary tax, and how did it apply to foreclosure, government, and federal-entity conveyances?
The purchaser or grantee was primarily liable, with the seller a substitute only when collection from the purchaser was impractical. Transfers to exempt governments or listed federal entities were exe…
Which electricity used at South Carolina apartment complexes was exempt as residential use under Revenue Ruling 92-4?
Electricity for apartments, necessary common areas, and resident-only domestic amenities was exempt. Business areas were exempt only under central metering; separately metered business use and fee-bas…
Under South Carolina's 1989 sales-and-use-tax provisions, were facsimile, database-access, electronic-mail, credit-reporting, and voice-messaging services taxable communications?
Yes. Under the 1989 provisions quoted in the ruling, the listed services were subject to sales and use tax. The Commission treated the transmitted information or message and the means of transmitting …
Were university-owned land and fraternity-owned housing built on that leased land exempt from South Carolina property tax under PLR 97-3?
Yes under the stated facts. The public university's land was exempt as property of an institution of learning whose profits were not applied to private use. The fraternity corporation's separately own…
Did PLR 97-1 require a golf-cart manufacturer to collect sales tax when selling carts and dedicated chargers to golf courses that rented the carts?
No, when the golf course or country club bought the carts for taxable rental to patrons. The cart and its dedicated, included charger were one wholesale sale, and the facility owed tax on the rental f…
When could ZIP Company avoid South Carolina sales or use tax on machinery temporarily stored, repaired, and tested before shipment to a new factory in Mexico?
Tax generally applied unless the property qualified as manufacturing machinery or direct-use equipment, had substantial prior out-of-state use, or fit a statutory storage-for-out-of-state-use exclusio…
Did SC PLR 92-9 exempt the parts and components of a 410-foot power-plant chimney stack as manufacturing pollution-control machinery?
Yes. The ruling classified the described parts, attachments, and components of a 410-foot chimney stack as exempt manufacturing machines. Federal and state agencies had certified the taller stack as n…
Did SC PLR 92-8 exempt a bioabsorbable guided tissue regeneration dental device as a dental prosthetic device?
No. The guided tissue regeneration device helped periodontal tissue or bone regrow and could help prevent tooth loss, but it did not itself replace a missing body part. The ruling therefore did not cl…
How did SC PLR 92-7 treat a wholly owned qualified REIT subsidiary for corporate income tax, annual-report, and license-fee purposes?
The subsidiary was not a separate corporation for South Carolina income-tax purposes: its assets, liabilities, income, deductions, and credits were treated as the REIT parent's. But it still had to fi…
Did SC PLR 92-6 require the Patriot Model 5000 coin-operated breath-alcohol tester to carry the historical amusement-machine license?
No. The Patriot Model 5000 accepted two quarters and delivered an alcohol reading with a humorous voice comment, but the ruling found its primary purpose was customer and public safety—not amusement. …
How did SC PLR 92-5 apply sales tax and admissions tax to one ticket covering both a four-course meal and a live show?
The ticket was subject to both taxes, but a reasonable, documented allocation could separate the bases: sales tax applied to the meal portion and admissions tax to the entertainment portion. If the op…
Did SC PLR 92-4 exempt prescription-only TENS pain-relief devices from sales and use tax as medicine or prosthetic devices?
No. The ruling treated TENS electrical nerve stimulators sold or leased by ABC Medical as taxable tangible personal property even when prescribed by a physician. They were devices rather than medicine…
Were Westinghouse Savannah River Company's purchases for its federal Savannah River Site contract exempt from South Carolina sales and use tax?
Yes, when Westinghouse Savannah River Company bought tangible personal property on behalf of the federal government under the described Department of Energy contract. The ruling relied on federal titl…
Did SC PLR 92-2 require a city redevelopment commission created under the Community Development Law to file a corporate annual report and pay the corporate license fee?
No. Although the historical corporate-license chapter did not expressly list this redevelopment commission among its exemptions, the Tax Commission had long treated public corporations as outside the …
How did SC PLR 92-1 treat a couple who moved from Wisconsin to South Carolina with a stock-loss carryover and installment gain from stock sold before the move?
For the anonymized couple's 1991 facts, South Carolina allowed either a full-year resident return or the statutory nonresident-method election for a part-year resident. Their stock-loss carryover equa…
Did SC PLR 91-6 treat ABC as a manufacturer or contractor when it prefabricated site-specific building framing packages?
ABC was a contractor, not a manufacturer, because it fabricated each framing package for its own construction work at a specific site rather than regularly producing property for sale to others. Sales…
How did SC PLR 91-5 compute admissions tax on the joint XYZ Club membership, and which club had to remit it?
Before April 1, 1992, the ruling taxed $102.50 of a $175 ABC-member payment and $75 of a $175 B Club-member payment after removing the dining-club and bona fide social portions. On or after April 1, 1…
Which components of ABC's high-purity water treatment system did SC PLR 91-1 treat as exempt manufacturing machines?
The ruling exempted the water-purification and process-delivery components—including carbon filters, chemical feed, ion exchangers, DI tanks and pumps, polishing equipment, hot and cold subloops, rege…
What local sales-tax changes and exemption rules does South Carolina's March 2026 chart identify for counties, municipalities, and the Catawba Reservation?
Effective March 1, 2026, the Department's charts add a new 1% Williamsburg County Capital Projects Tax beginning May 1, extend Lexington County's 1% School District Tax from March 1, and show Aiken Co…
When does South Carolina's Infrastructure Maintenance Fee apply instead of sales and use tax, and how are boat, farm, and utility trailers now treated?
The Infrastructure Maintenance Fee (IMF) -- 5% of the sale price or fair market value, capped at $500 -- applies instead of sales and use tax when an item must be titled or registered with the SC DMV;…
When are a wholesaler's sales of beer or wine to the military exempt from South Carolina beer and wine tax, and how are they reported?
Beer and wine sold to the U.S. Government (or a U.S. Government instrumentality) for Army, Navy, Marine, or Air Force purposes are exempt from South Carolina beer and wine tax under S.C. Code Ann. § 1…
Is durable medical equipment (DME) still exempt from South Carolina sales and use tax after the Orthofix decision?
No. Durable medical equipment (DME) is no longer exempt in South Carolina. In Orthofix, Inc. v. S.C. Department of Revenue (final June 26, 2024), the South Carolina Supreme Court held the DME exemptio…
Which South Carolina local sales and use taxes and exemptions applied beginning March 1, 2024, including on the Catawba Reservation?
SC Information Letter #24-1 provides the Department's local-tax and exemption charts effective March 1, 2024. It reflects reimposed 1% taxes in Horry, Newberry, and Spartanburg Counties; explains whic…
Which South Carolina local sales and use taxes and exemptions applied beginning May 1, 2023, including on the Catawba Reservation?
SC Information Letter #23-4 provides local-tax and exemption charts effective May 1, 2023, superseding Information Letter #23-1. It adds Beaufort County's 1% Green Space Tax, reflects reimposed 1% tax…
Which South Carolina local sales and use taxes and exemptions applied beginning March 1, 2023, including on the Catawba Reservation?
SC Information Letter #23-1 provides local-tax and exemption charts effective March 1, 2023. It adds Berkeley County's 1% Education Capital Improvements Tax and previews five May 1 county changes. It …
When does South Carolina's Infrastructure Maintenance Fee apply to a vehicle instead of sales tax, and how are watercraft motors taxed after July 1, 2022?
If a vehicle or item must be titled or registered with the SC Department of Motor Vehicles, South Carolina charges a 5% Infrastructure Maintenance Fee (IMF), capped at $500, instead of sales tax — and…
Which state sales tax exemptions apply to each South Carolina county's local sales and use taxes and the Catawba tribal tax, as of July 1, 2022?
SC Information Letter #22-16 is the Department's reference package of charts showing, county by county, which local sales and use taxes South Carolina collects and which state exemptions apply to each…
Which South Carolina local sales and use taxes and exemptions applied beginning May 1, 2021, including on the Catawba Reservation?
SC Information Letter #21-6 provides the Department's local-tax and exemption charts effective May 1, 2021. It reflects that Hampton County's Capital Projects Tax expired (no longer imposed May 1, 202…
Which exemptions applied to South Carolina local and Catawba sales taxes beginning January 1, 2022?
Effective January 1, 2022, SC Information Letter #21-30 provided charts showing which local sales and use taxes the Department collected for counties, municipalities, school districts, and the Catawba…
Which South Carolina local sales and use taxes and exemptions applied beginning May 1, 2020, including on the Catawba Reservation?
SC Information Letter #20-2 provides the Department's local-tax and exemption charts effective May 1, 2020. It reflects that Orangeburg County's Capital Projects Tax, set to expire April 30, 2020, was…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2019 (per SC IL #19-9)?
SC Information Letter #19-9 provides three charts, effective May 1, 2019, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba India…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective March 1, 2017 (per SC IL #17-2)?
SC Information Letter #17-2 provides three charts, effective March 1, 2017, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba Ind…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2016 (per SC IL #16-3)?
SC Information Letter #16-3 provides three charts, effective May 1, 2016, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba India…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2015 (per SC IL #15-3)?
SC Information Letter #15-3 provides three charts, effective May 1, 2015, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba India…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective October 1, 2015 (per SC IL #15-12)?
SC Information Letter #15-12 provides three charts, effective October 1, 2015, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba …
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2014 (per SC IL #14-5)?
SC Information Letter #14-5 provides three charts, effective May 1, 2014, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba India…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective March 1, 2015 (per SC IL #14-17)?
SC Information Letter #14-17 provides three charts, effective March 1, 2015, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba In…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective May 1, 2014 (per SC IL #14-1)?
SC Information Letter #14-1 provides three charts, effective May 1, 2014, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba India…
Were injectable medications and biologics exempt from South Carolina sales and use tax for fiscal year 2013-2014 (per SC IL #13-9)?
Not yet. SC Information Letter #13-9 explains that although S.C. Code § 12-36-2120(80) provides a sales and use tax exemption for certain injectable medications and injectable biologics, the exemption…
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 #13-8)?
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 …
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 #13-4)?
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 local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective April 1 and May 1, 2013 (per SC IL #13-3)?
SC Information Letter #13-3 provides three charts, effective April 1 and May 1, 2013, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the C…
Did South Carolina waive the estimated-tax underpayment penalty for farmers and fishermen for tax year 2012 (per SC IL #13-2)?
Yes. Following IRS Notice 2013-5, the South Carolina Department of Revenue waived the estimated-tax underpayment penalty for qualifying farmers and fishermen for tax year 2012 if they filed their retu…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective February 1, 2013 (per SC IL #13-1)?
SC Information Letter #13-1 provides three charts, effective February 1, 2013, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba …
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective October 1, 2012 (per SC IL #12-9)?
SC Information Letter #12-9 provides three charts, effective October 1, 2012, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba I…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective July 1, 2012 (per SC IL #12-5)?
SC Information Letter #12-5 provides three charts, effective July 1, 2012, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba Indi…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective April 1, 2012 (per SC IL #12-2)?
SC Information Letter #12-2 provides three charts, effective April 1, 2012, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba Ind…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective January 1, 2013 (per SC IL #12-15)?
SC Information Letter #12-15 provides three charts, effective January 1, 2013, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba …
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective January 1, 2012 (per SC IL #12-1)?
SC Information Letter #12-1 provides three charts, effective January 1, 2012, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba I…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective October 26, 2011 (per SC IL #11-18)?
SC Information Letter #11-18 provides reference charts, effective October 26, 2011, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Cat…
What local sales and use taxes and Catawba tribal tax rates does South Carolina collect effective March 1, 2011 (per SC IL #11-1)?
SC Information Letter #11-1 provides reference charts, effective March 1, 2011, of the local sales and use taxes the Department collects for counties, municipalities, school districts, and the Catawba…
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