SC revenue ruling #21-8

South Carolina Department of Revenue

Publication

SC revenue ruling #21-8

South Carolina Department of Revenue

Files

PDF file

Adobe PDF, 222.67 KB

Abstract

This ruling concerns the tax implications of sales of an airplane or boat in South Carolina when a seller comes to South Carolina for the sole purpose of making a onetime retail sale of an airplane or boat.

Issue Date

2021-06-10

Keywords

Advisory opinions--South Carolina, Excise tax--Law and legislation--South Carolina, Airplanes--Taxation--South Carolina, Boats and boating--Taxation--South Carolina

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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.

URI

https://dc.statelibrary.sc.gov/handle/10827/38783

Collections

SC Revenue Rulings