SC revenue ruling #21-6

South Carolina Department of Revenue

Publication

SC revenue ruling #21-6

South Carolina Department of Revenue

Files

PDF file

Adobe PDF, 171 KB

Abstract

Sales of honey bees are exempt from the sales and use tax as “livestock” under Code Section 12-36-2120(4).

Issue Date

4/14/2021

Keywords

Advisory opinions--South Carolina, South Carolina Department of Revenue--Periodicals, Sales tax--South Carolina, Use tax--Law and legislation--South Carolina, Honeybee--Taxation--South Carolina

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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.

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URI

https://dc.statelibrary.sc.gov/handle/10827/38283

Collections

SC Revenue Rulings