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Sales & Use Tax Exemptions Fiscal Year 2008-2009
South Carolina Board of Economic Advisors
South Carolina Board of Economic Advisors
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Abstract
In 2006, the South Carolina General Assembly passed Act 388 to form a Joint Sales Tax Exemption Review Committee. The committee is required to study and review South Carolina’s Sales Tax Exemptions and recommend any changes to legislation based on their findings. The committee is required to hold its first meeting no later than 2010, and thereafter as the General Assembly deems appropriate, but not later than its session every ten years after the first review. To assist the committee in its work, we have prepared estimates of revenues associated with each exemption. These estimates are updates to those that we prepared in 2002 for the House Ad Hoc Tax and Revenue Policy Study Committee. In addition to these estimates, with the invaluable assistance of the Department of Revenue, we have included revenue rulings, revenue procedures, advisory opinions, and regulations from the South Carolina Department of Revenue.
Issue Date
2008-01-14
Keywords
Tax exemption--South Carolina, Taxation--South Carolina, Sales tax--South Carolina
Type
Periodical
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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