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SC REVENUE RULING #16-5
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
This ruling proclaims that charges paid by a customer for streaming television programs, movies, music, and other similar content are charges for communication services and are therefore subject to South Carolina sales and use tax whether paid for as part of a subscription service, per item, or per event.
Issue Date
2016-07-06
Keywords
Use tax--South Carolina, Sales tax--South Carolina, Streaming video--Taxation
Type
Text
Rights
Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
Digitization Specifications
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