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SC information letter #21-6
South Carolina Department of Revenue
South Carolina Department of Revenue
Issue Date
2021-05-01
Type
Text
Keywords
Advisory opinions--South Carolina, Tax exemption--South Carolina, Use tax--South Carolina, South Carolina Department of Revenue--Periodicals, Sales tax--South Carolina
Abstract
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 local sales and use taxes collected by the Department on behalf of the counties, municipalities, school districts, and the Catawba Indian tribal government.
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))