SC INFORMATION LETTER #16-5

A citator of advisory opinions issued by the Department from 1987 through March 2016 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published. This citator has been compiled as a reference tool for the convenience of taxpayers, tax practitioners, and Department employees

Backflow prevention certification workshop information and materials

The information enclosed in this booklet consists of memos, policy statements and other pertinent information to guide you in the establishment of a backflow prevention program.

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.

SC INFORMATION LETTER #16-7

For fiscal year 2016-2017 (July 1, 2016 through June 30, 2017), Budget Provisos 93.7 and 117.86 direct the Revenue Department to reduce the rate of interest paid on eligible refunds by a total of three percentage points. The interest rate to be applied to underpayments and overpayments of taxes is listed.

SC INFORMATION LETTER #16-8

A citator of advisory opinions issued by the Department from 1987 through June 2016 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published. This citator has been compiled as a reference tool for the convenience of taxpayers, tax practitioners, and Department employees

SC INFORMATION LETTER #16-3

The South Carolina Code of Laws allows the imposition of various types of local sales and use taxes. Citizens of a county, depending upon the needs within the county, may impose one or several local sales and use taxes. Attached are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department of Revenue and the types of exemptions allowed under each tax.

SC INFORMATION LETTER #16-4 (revised)

The interest rate to be applied to underpayments and overpayments of taxes is listed. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.

Summary of Commercial Fishing Laws for Other Equipment/Trotlines and General Commercial Fishing Information 2016-2017

Each year the South Carolina Department of Natural Resources, Marine Resources Division publishes a summary of the laws and regulations of commercial fishing in the state. This publication provides the license requirements, definitions, restrictions, and laws and regulations for the use of fishing equipment.