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SC information letter #23-4
South Carolina Department of Revenue
South Carolina Department of Revenue
Issue Date
2023-05-01
Type
Text
Keywords
Sales tax--Law and legislation--South Carolina, Tax exemption--Law and legislation--South Carolina, Use tax--Law and legislation--South Carolina
Abstract
The South Carolina Code of Laws allows the imposition of various types of local sales and use taxes. Citizens of a county, depending upon the needs within the county, may impose one or several local sales and use taxes. The attached 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))