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SC information letter #17-2
South Carolina Department of Revenue
South Carolina Department of Revenue
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
2017-03-01
Keywords
South Carolina Department of Revenue--Periodicals, Catawba Indians--South Carolina, Sales tax--South Carolina
Type
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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