Loading...
SC revenue ruling #16-4
South Carolina Department of Revenue
South Carolina Department of Revenue
Issue Date
2016-05-17
Type
Text
Keywords
Licenses--South Carolina, Amusement rides--Taxation--South Carolina
Abstract
The purpose of this advisory opinion is to restate and update guidelines to assist in determining the proper licenses required on various amusement and arcade machines, devices, and tables pursuant to Code Sections 12-21-2720 and 12-21-2730. A summary of guidelines that will assist in determining the proper license taxes on various types of amusement and arcade machines, devices and tables is provided.
Rights
Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.