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.

TAG & RELEASE Volume 21, No. 3 June 2016

Tag & Release is the newsletter for the South Carolina Governor's Cup Billfishing Series, an official program of the South Carolina Department of Natural Resources in cooperation with the South Carolina Department of Parks, Recreation and Tourism and the Harry R.E. Hampton Memorial Wildlife Fund.

SC revenue ruling #16-1

After several inquiries from the trucking industry, the Department of Revenue established the conversion factors for compressed natural gas and liquefied natural gas in August, 2014. This advisory opinion now represents the Department’s official position concerning these conversion factors. The Department also recently established the conversion factor for liquefied propane gas. This advisory now represents the Department’s official position concerning this conversion factor.

SC revenue ruling #16-3

Restaurants in South Carolina have begun utilizing electronic tablet table top ordering and bill payment devices. The purpose and intended use of these devices is to streamline the ordering and bill payment processes by allowing restaurant patrons the ability to order food and beverages through a mobile menu and to pay for meals on demand. This advisory opinion reflects the Department’s official position regarding electronic “table top ordering devices” used by restaurants.

SC private letter ruling

This paper gives a ruling on the annual membership fees paid to a company that allow members to receive the benefits that are associated with shopping on-line and are subject to South Carolina sales tax as part of the consideration paid for the purchase of tangible personal property pursuant to Code Section 12-36-60. It also rules on the free one month trial membership offered by a company that allows individuals to receive the same benefits as other members that are associated with shopping on-line and is not a sale of tangible personal property for a consideration under Code Section 12-36-100 and, therefore, is not subject to South Carolina sales and use tax.

Qualified products list 2

The South Carolina Department of Transportation publishes Qualified Products Listings which include pre-qualified materials that may be used on construction and maintenance projects as specified in the project proposal. This document deals with qualified coarse aggregate sources. It is broken down by supplier, location name, SCDOT number, location, fineness modulus, absorption, specific gravity, bulk SSD and soundness loss.

Qualified products list 1

The South Carolina Department of Transportation publishes Qualified Products Listings which include pre-qualified materials that may be used on construction and maintenance projects as specified in the project proposal. This document deals with qualified fine aggregate sources. It is broken down by supplier, location name, SCDOT number, location, fineness modulus, absorption, specific gravity, bulk SSD and soundness loss.

SCDC FAQs

These brochures give statistics on South Carolina prisons. Some items include SCDC average daily facility count per month, admissions to SCDC, recidivism rates of Inmates released, profile of inmates in institutional count, releases from SCDC by type, and average sentence length of SCDC admissions.

ADMISSIONS TO AND RELEASES FROM SCDC BASE POPULATION FY 2016

This gives statistics concerning admissions and releases for prisoners in the correctional setting. It is broken down by sex and race.

Average Daily Inmate Population Fiscal Years 1970 - 2016

This gives statistics on the average daily inmate population in SC prisons from 1970 to 2016.

Compass e-newsletter

The “Compass E-Newsletter” is published quarterly by the South Carolina Department of Health and Environmental Control and is compiled by the Office of Solid Waste Reduction and Recycling to provide environmental information from the agency.

Inmate population summary for July 15, 2016

These papers show the inmate population in South Carolina by male and female prisoners. It is broken down by count, agency high and month count and SCDC space utilization.

Compass e-newsletter

The “Compass E-Newsletter” is published quarterly by the South Carolina Department of Health and Environmental Control and is compiled by the Office of Solid Waste Reduction and Recycling to provide environmental information from the agency.

Compass e-newsletter

The “Compass E-Newsletter” is published quarterly by the South Carolina Department of Health and Environmental Control and is compiled by the Office of Solid Waste Reduction and Recycling to provide environmental information from the agency.