Now showing items 1-17 of 17

  • COUNTY AND MUNICIPAL GOVERNMENTS ACCOMMODATIONS TAX GUIDELINES 

    South Carolina. General Assembly. House of Representatives. Tourism Expenditure Review Committee (South Carolina State Library, 2011)
    These are the procedures for reporting accommodations taxes by county and municipal governments.
  • Individuals 85 years old and older 1% state sales tax reduction 

    South Carolina Department of Revenue (South Carolina State Library, 2018-07-05)
    Retailers are required to post a sign at each entrance or each cash register notifying individuals 85 years old and older of a 1% state sales tax reduction. Failure to post the sign may result in fines or, after written ...
  • SC INFORMATION LETTER #14-17 (Revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2015-03-01)
    An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator shows three charts that should provide guidance ...
  • SC INFORMATION LETTER #15-3 

    South Carolina Department of Revenue (South Carolina State Library, 2015-05-01)
    These three charts that should 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. These charts only address ...
  • SC INFORMATION LETTER #17-7 

    South Carolina Department of Revenue (South Carolina State Library, 2017-06-05)
    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 2017 sales ...
  • SC INFORMATION LETTER #18-1 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-01)
    These are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...
  • SC information letter #19-5 

    South Carolina Department of Revenue (South Carolina State Library, 2019-03-01)
    Attached are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...
  • SC REVENUE RULING #15-2 

    South Carolina Department of Revenue (South Carolina State Library, 2015-02-18)
    South Carolina provides an exemption from the sales and use tax for construction material used in the construction or expansion of certain manufacturing facilities or distribution facilities. The exemption requires the ...
  • SC REVENUE RULING #16-5 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
    This ruling proclaims that charges paid by a customer for streaming television programs, movies, music, and other similar content are charges for communication services and are therefore subject to South Carolina sales and ...
  • SC revenue ruling #16-6 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
    The following guidance is part of the Department’s continuing effort to provide the public updated use tax information, including reporting and filing methods. The questions and answers are written in general terms to ...
  • SC revenue ruling #18-1 

    South Carolina Department of Revenue (South Carolina State Library, 2017-07-01)
    South Carolina imposes a sales and use tax on persons engaged in the business of selling tangible personal property at retail, including motor vehicles, motorcycles and trailers. However, effective July 1, 2017, sales on ...
  • SC revenue ruling #18-15 

    South Carolina Department of Revenue (South Carolina State Library, 2018-09-20)
    The purpose of this advisory opinion is to update Department guidance with respect to the criteria that must be met to require a retailer to remit a local jurisdiction’s sales and use tax when delivering the product to a ...
  • SC revenue ruling #18-15 (revised) 

    South Carolina Department of Revenue (South Carolina State Library, 2018-09-20)
    The purpose of this revised advisory opinion is to update Department of Revenue guidance with respect to the criteria that must be met to require a retailer to remit a local jurisdiction’s sales and use tax when delivering ...
  • SC revenue ruling #18-7 

    South Carolina Department of Revenue (South Carolina State Library, 2018-05-14)
    This ruling concludes that charges for destination marketing fees are subject to the 7% sales tax on accommodations under Code Section 12-36-920(A).
  • South Carolina 2% accommodations tax revenue distribution 

    South Carolina Department of Parks, Recreation and Tourism (South Carolina State Library, 2015-05-22)
    This document shows the distribution of accommodations tax revenue from the State Treasurer to municipalities in South Carolina.
  • South Carolina 2% accommodations tax revenue distribution Q1 FY 2018-19 

    South Carolina Department of Parks, Recreation and Tourism (South Carolina State Library, 2018-10-29)
    This document shows the distribution of accommodations tax revenue from the State Treasurer to municipalities in South Carolina.