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Publication

SC information letter #20-35

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
12/23/2020
Keywords
South Carolina Department of Revenue--Periodicals, Tobacco--Taxation--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.
Digitization Specifications
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