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Publication

SC revenue procedure #21-1

South Carolina Department of Revenue
Abstract
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.
Issue Date
2021-06-24
Keywords
South Carolina Department of Revenue--Periodicals, Advisory opinions--South Carolina, Tax refunds--South Carolina, Sales tax--South Carolina, Use tax--South Carolina
Type
Text
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
Digitization Specifications
South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.