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South Carolina sales and use tax manual
South Carolina Department of Revenue. Policy Division
South Carolina Department of Revenue. Policy Division
Issue Date
2022-11-16
Type
Text
Keywords
Sales tax--Law and legislation--South Carolina--Handbooks, manuals, etc., Use tax--Law and legislation--South Carolina--Handbooks, manuals, etc.
Abstract
The purpose of this sales and use tax manual is to provide businesses, Department of Revenue employees and tax professionals a central summary of information concerning South Carolina’s sales and use tax law and regulations. To that end, the manual references specific authority, including the law, regulations, court cases, Attorney General Opinions, and Department advisory opinions.
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))