Browsing by Subject "Use tax--South Carolina"
Now showing items 1-20 of 29
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Sales and use tax exemptions, exclusions, caps, and limitations in FY 2019-20
(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 #14-17 (Revised)
(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 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 #16-3
(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 #18-1
(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 #19-14
(South Carolina State Library, 2019-05-07)The purpose of this notice is to inform persons operating as a marketplace facilitator who sell tangible personal property in or into South Carolina of the requirements of the South Carolina sales and use tax law in light ... -
SC information letter #19-5
(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 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 information letter #20-17
(South Carolina State Library, 2020-06-29)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 #20-19
(South Carolina State Library, 2020-07-09)Attached is a brief summary of Senate Bill 76, Senate Bill 975, House Bill 3695, and House Bill 3998 enacted by the General Assembly through May 12, 2020. The bills are summarized by tax type in bill number order. -
SC information letter #20-23
(South Carolina State Library, 2020-08-05)The purpose of this Information Letter is to remind retailers and consumers of the application of the sales and use tax to an additional COVID-19 surcharge or fee, a handling fee, a takeout charge, or similar charge. -
SC information letter #21-6
(South Carolina State Library, 2021-05-01)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 #22-10
(2022-06-28)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. -
SC revenue procedure #21-1
(South Carolina State Library, 2021-06-24)The purpose of this advisory opinion is to provide guidance in determining who can apply for a sales tax refund or use tax refund - the retailer or the purchaser, and to set forth he process for filing the claim. -
SC REVENUE RULING #15-2
(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 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 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 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 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 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 ...
