Loading...
SC information letter #17-2
South Carolina Department of Revenue
South Carolina Department of Revenue
Files
Abstract
The South Carolina Code of Laws allows the imposition of various types of local sales and use taxes. Citizens of a county, depending upon the needs within the county, may impose one or several local sales and use taxes. Municipal councils, or the citizens of a municipality, may impose a sales and use tax for tourism development if the municipality is located in a county from which revenues from the state accommodations tax are at least $14 million in a fiscal year. While most of these local sales and use taxes provide the same exemptions for certain sales and purchases, there are some differences. In this document are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general local sales and use taxes collected by the Department on behalf of the counties, municipalities, school districts, and the Catawba Indian tribal government. They do not address the local taxes imposed on sales of accommodations or on sales of prepared meals that are collected directly by the counties or municipalities.
Issue Date
3/1/2017
Keywords
South Carolina Department of Revenue--Periodicals, Catawba Indians--South Carolina, Sales tax--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
This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.