Now showing items 1-18 of 18

    • Exempt property tracking system 

      Stokes, Lisa (South Carolina State Library, 2007-02)
    • 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 ...
    • Process improvement for ST-10 applications for exemption certificate processing 

      Chitty, Cindy L. (South Carolina State Library, 2009-03-20)
    • Sales and use tax exemptions, exclusions, caps, and limitations in FY 2019-20 

      South Carolina Board of Economic Advisors (South Carolina State Library, 2019)
      This listing of items exempted from taxes in South Carolina include a description of the exemption, the code section, the year it was enacted and the exemption estimate in dollars.
    • 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 #15-15 

      South Carolina Department of Revenue (South Carolina State Library, 2015-10-15)
      Certain out-of-state businesses performing disaster work related to infrastructure that has been damaged, impaired, or destroyed by the 2015 South Carolina floods may be eligible for the special registration and 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 #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 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 #19-17 

      South Carolina Department of Revenue (South Carolina State Library, 2019-06-24)
      Code Section 12-36-2120(57) provides for an annual three-day (72-hour) sales tax holiday for eligible sales taking place the first Friday in August through midnight the following Sunday night. This year, the sales tax ...
    • 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 information letter #19-9 

      South Carolina Department of Revenue (South Carolina State Library, 2019-05-01)
      This information letter is being issued to reflect certain changes taking effect on April 30, 2019 and May 1, 2019 regarding county sales and use taxes. A chart is provided listing counties and the exemptions they enforce.
    • 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 ...
    • SC revenue ruling #16-2 

      South Carolina Department of Revenue (South Carolina State Library, 2016-04-07)
      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 ...
    • SC revenue ruling #19-4 

      South Carolina Department of Revenue (South Carolina State Library, 2019-06-24)
      The sales tax holiday has been in effect since 2000. The purpose of this advisory opinion is to update the Department’s guidance on South Carolina’s annual tax free holiday. This document combines the prior question and ...
    • SC revenue ruling #19-5 

      South Carolina Department of Revenue (South Carolina State Library, 2019-07-07)
      South Carolina exempts from the sales and use tax the sale of electricity and other fuels used for “residential purposes.” Electrical power and propane fuel providers in South Carolina have requested guidance on the ...