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SC information letter #20-35
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
On June 24, 2020, the Department issued SC Revenue Ruling #20-3, “Buydowns – Tobacco Company Payments to Retailers,” effective for retail sales occurring on or after January 1, 2021. The purpose of this Information Letter is to inform taxpayers that the effective date of SC Revenue Ruling #20-3 has been revised to be effective for retail sales occurring on or after July 1, 2021.
Issue Date
2020-12-23
Keywords
South Carolina Department of Revenue--Periodicals, Tobacco--Taxation--South Carolina
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.