SC revenue ruling #16-2

The purpose of this advisory opinion is to update SC Revenue Ruling #91-15 concerning interest exempt from South Carolina income taxes. This advisory opinion provides a discussion of the types of interest exempt from South Carolina income taxes,1 the taxability of exempt interest when distributed as a dividend from a mutual fund, and Section 265 of the Internal Revenue Code which disallows a deduction for expenses allocable to tax-exempt income. This document also provides examples of tax-exempt obligations and obligations which are not tax-exempt for South Carolina income tax purposes.

SC information letter #16-6

Code Section 12-36-2120(57) provides for an annual three-day sales tax holiday for sales taking place from 12:01 a.m. on the first Friday in August and ending at midnight on the following Sunday. Accordingly, the 2016 sales tax holiday weekend will begin Friday, August 5, 2016 at 12:01 a.m. and end Sunday, August 7, 2016 at midnight. A partial list of exempted items is included.

Report of the Tax Study Committee to the House of Representatives of the General Assembly of South Carolina.

This is a report by the Committee that was created by House Resolution 1691 of 1965 for the purpose of studying the State's tax laws relating to the assessment and collection of ad valorem taxes by the political subdivisions of the state. The Committee found that some statutory requirements relating to reporting and assessment of property for local tax purposes were being ignored for practical reasons, and that, in the opinion of the Committee, actual practice was sometimes productive of better results than existing legal requirements. In those cases, the Committee has recommended changes in the law so that legal requirements will coincide with desirable practice.

Report of the Tax Study Committee to the House of Representatives of the General Assembly of South Carolina

This is a report by the Committee that was created by House Resolution 1691 of 1965 for the purpose of studying the State's tax laws relating to the assessment and collection of ad valorem taxes by the political subdivisions of the state. The Committee found that some statutory requirements relating to reporting and assessment of property for local tax purposes were being ignored for practical reasons, and that, in the opinion of the Committee, actual practice was sometimes productive of better results than existing legal requirements. In those cases, the Committee has recommended changes in the law so that legal requirements will coincide with desirable practice.

PROPERTY TAX BRIEFING PRESENTED TO SOUTH CAROLINA SENATE FINANCE COMMITTEE

This Powerpoint presentation gives statistics on property taxes in South Carolina.

Successes in South Carolina : S.C. Smoking Prevention and Cessation Program

This monthly update describes different aspects of smoking cessation and prevention programs in South Carolina. It gives statistics and results of the various programs such as investment of cigarette tax funds offered in South Carolina.

Report of the State Treasurer of South Carolina July 1, 1942 to June 30, 1943

The Office of the State Treasurer of South Carolina publishes an annual report for Comptroller General. Included in the report are Receipts from Sundry Sources Credited to the General Fund ;receipts to the Credit of Special Funds ; Expenditures General Account ; expenditures Special Accounts ; Balances to the Credit of Special Accounts ; Statement of Taxes Collected from County Treasurer ; Expenditures and Back Appropriation ; Statement of Privilege Fertilizer Tax Receipts ; Statement of Bond Accounts ; Statement of Gasoline Tax Distribution to the Counties.

South Carolina general fund revenue monitor October fiscal year 2016-17

This document is a summary of revenues from various sources in the state as well as giving expected revenues, based on income, corporation and other taxes received,

The South Carolina handbook of the war

This handbook issued by the South Carolina State Council of Defense provides a listing of contacts for the Council and 36 essays about the history of the war, current events, the role of America in the war, and peace efforts. The handbook concludes with essays and quotes from South Carolinians and with reports on how citizens can help with the war effort.

The opportunity schools of South Carolina : an experimental study

This is a reprint of a book published in 1932. The State Department of Education of South Carolina, did an intensive study during the summer of 1931 of the problems, needs, and possibilities of the type of opportunity school conducted annually in South Carolina. The purpose and scope of the study, the steps taken, and the findings and interpretations are presented in the chapters in this book.

Old St. David's, Cheraw, South Carolina, 1770-1947

A history of Old St. David's Church in Cheraw, SC from 1770 to 1947.

South Carolina's Croft State Natural Area

This brochure from the South Carolina State Park Department about Croft State Natural Area gives helpful information such as history, description, admission fee, driving directions, GPS coordinates, photographs, and park facilities & activities.

The energy factbook : a resource for South Carolina

This fact book describes An introduction to energy, energy basics, South Carolina’s energy situation, nuclear energy, electricity, solar energy, energy conservation and alternative fuels.

South Carolina Energy Office pre-approved Energy Efficiency Products and Measures

South Carolina law (48-52-640) requires state agencies to submit a disclaimer statement to the State Energy Office with its annual report stating that it did not purchase an energy conservation product that had not been certified by the State Energy Office. This is a list of preapproved products, retrofits and upgrades.

Scott McElveen LLP presents the South Carolina big 50

This ranks private, public and foreign-affiliated companies by the number of employees on their South Carolina payrolls as of July 1, 2008, and then compares the progress of participating companies from year to year. The South Carolina Big 50 includes financial institutions, insurance companies, retailers, retail establishments, hospitals and healthcare organizations. The South Carolina Big 50, however, does exclude government agencies and organizations. The top company remained the same as in the 2007 issue, with Wal-Mart Stores Inc. continuing to be ranked No. 1. BI-LO LLC and Palmetto Health moved from No. 3 and No. 4 to No. 2 and No. 3 respectively.