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South Carolina Sales and Use Tax Manual
South Carolina Department of Revenue. Policy Division
South Carolina Department of Revenue. Policy Division
Files
Abstract
The purpose of this sales and use tax manual is to provide businesses, Department of Revenue employees and tax professionals a central summary of information concerning South Carolina’s sales and use tax law and regulations. To that end, the manual references specific authority, including the law, regulations, court cases, Attorney General Opinions, and Department advisory opinions.
Issue Date
2025
Keywords
Sales tax--Law and legislation--South Carolina--Handbooks, manuals, etc., Use tax--Law and legislation--South Carolina--Handbooks, manuals, etc.
Type
Text
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.
Digitization Specifications
This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.
