Loading...
SC revenue ruling #22-9
South Carolina Department of Revenue
South Carolina Department of Revenue
Files
Loading...
PDF file
Adobe PDF, 242.88 KB
Abstract
The purpose of this advisory opinion is to address the application of the sales and use tax exemption for injectable medications and injectable biologics in Code Section 12-36-2120(80) that are administered by or pursuant to the supervision of a physician in a hospital or an independent surgical center.
Issue Date
10/25/2022
Keywords
Advisory opinions--South Carolina, Sales tax--South Carolina, Use tax--South Carolina, Hospitals--Taxation--South Carolina
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.