Now showing items 1-20 of 22

  • SC INFORMATION LETTER #15-11 

    South Carolina Department of Revenue (South Carolina State Library, 2015-09-04)
    This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session.
  • SC INFORMATION LETTER #15-12 

    South Carolina Department of Revenue (South Carolina State Library, 2015-10-01)
    Attached are 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.
  • SC INFORMATION LETTER #15-18 

    South Carolina Department of Revenue (South Carolina State Library, 2015-12-02)
    The purpose of this Information Letter is to announce that the time to file a notice with the Department to be eligible for the exemptions described below has expired : fuel used for test flights and certain transportation ...
  • SC INFORMATION LETTER #15-19 

    South Carolina Department of Revenue (South Carolina State Library, 2015-12-02)
    Owning, leasing or utilizing a distribution facility, including a distribution facility of a third party or an affiliate, within South Carolina is considered in determining nexus for South Carolina sales and use tax purposes.
  • SC INFORMATION LETTER #16-3 

    South Carolina Department of Revenue (South Carolina State Library, 2016-05-01)
    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. ...
  • SC information letter #16-6 

    South Carolina Department of Revenue (South Carolina State Library, 2016-06-01)
    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 ...
  • SC private letter ruling 

    South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
    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 ...
  • SC REVENUE RULING #15-11 

    South Carolina Department of Revenue (South Carolina State Library, 2015-08-03)
    This revenue ruling supersedes SC Revenue Ruling #13-2. This ruling deals with sales to government employees, foreign diplomats, and other similar employees while on official business.
  • SC REVENUE RULING #15-4 

    South Carolina Department of Revenue (South Carolina State Library, 2015-06-09)
    In Act No. 259 of 2014, the General Assembly enacted legislation that provides an exemption from sales tax on accommodations for taxpayers who rent out their residence for less than 15 days during the year and allows ...
  • Statement of estimated local revenue impact-H.B. 4660 

    South Carolina Budget and Control Board, Board of Economic Advisors (South Carolina State Library, 2014-02-19)
  • Statement of estimated local revenue impact-S. 1100 

    South Carolina Budget and Control Board, Board of Economic Advisors (South Carolina State Library, 2012-04-17)
  • Statement of estimated local revenue impact-S. 809 

    South Carolina Budget and Control Board, Board of Economic Advisors (South Carolina State Library, 2014-01-15)
  • Statement of estimated local revenue impact-S. 940 

    South Carolina Budget and Control Board, Board of Economic Advisors (South Carolina State Library, 2014-01-22)
  • Statement of estimated local revenue impact-S. 940 

    South Carolina Budget and Control Board, Board of Economic Advisors (South Carolina State Library, 2014-01-27)
  • Statement of estimated local revenue impact-S.B. 708 

    South Carolina Budget and Control Board, Board of Economic Advisors (South Carolina State Library, 2011-04-06)
  • Statement of estimated local revenue impact-S.B. 709 

    South Carolina Budget and Control Board, Board of Economic Advisors (South Carolina State Library, 2011-04-06)
  • Statement of estimated state and local revenue impact-S. 616 

    South Carolina Budget and Control Board, Board of Economic Advisors (South Carolina State Library, 2013)
  • Statement of estimated state revenue impact-H.B. 3114 

    South Carolina Budget and Control Board, Board of Economic Advisors (South Carolina State Library, 2013-02-12)
  • Statement of estimated state revenue impact-H.B. 3181 

    South Carolina Budget and Control Board, Board of Economic Advisors (South Carolina State Library, 2013-01-0)
  • Statement of estimated state revenue impact-H.B. 3522 

    South Carolina Budget and Control Board, Board of Economic Advisors (South Carolina State Library, 2013-04-04)