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SC revenue ruling #22-12
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
The purpose of this advisory opinion is to update SC Revenue Ruling #05-1, “Fuel Surcharges by Retailers Delivering Tangible Personal Property,” to include additional examples illustrating the application of the sales and use tax when retailers charge fuel surcharges to their customers when delivering taxable or exempt tangible personal property via their own vehicles
Issue Date
2022-11-18
Keywords
Advisory opinions--South Carolina, Fuel--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))
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