Now showing items 1-13 of 13

  • 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 #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 #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 #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 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 #15-2 

    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 ...