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SC revenue ruling #19-6
South Carolina Department of Revenue
South Carolina Department of Revenue
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Adobe PDF, 163.48 KB
Abstract
The purpose of this advisory opinion is to provide sales and use tax guidance to persons operating as a marketplace facilitator who operate a marketplace where tangible personal property is sold in or into South Carolina in light of the enactment of Act No. 21 of 2019, effective April 26, 2019.1 In addition, this advisory opinion provides guidance to third parties whose products are sold through these marketplaces.
Issue Date
4/26/2019
Keywords
Sales tax--South Carolina, Use tax--South Carolina, Advisory opinions--South Carolina
Type
Text
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