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SC REVENUE RULING #15-4
South Carolina Department of Revenue
South Carolina Department of Revenue
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Adobe PDF, 96.41 KB
Abstract
In Act No. 259 of 2014, the General Assembly enacted legislation that provides an exemption from sales tax on accommodations for taxpayers who rent out their residence for less than 15 days during the year and allows taxpayers who rent out their owner-occupied legal residence for 72 days or less during the year to remain eligible for the 4% property tax assessment ratio. This advisory opinion provides taxpayer guidance regarding eligibility for these specific provisions.
Issue Date
6/9/2015
Keywords
South Carolina Department of Revenue--Periodicals, Vacation homes--Taxation--Law and legislation--South Carolina, Sales tax--Law and legislation--South Carolina, Tax exemption--South Carolina
Type
Text
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.
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