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Publication

SC revenue ruling #22-7

South Carolina Department of Revenue
Abstract
The purpose of this advisory opinion is to update guidance concerning the application of state and local sales and use taxes, and the casual excise tax, to sales of boats, boat motors, and boat trailers when sold individually or as a package.
Issue Date
10/25/2022
Keywords
Advisory opinions--South Carolina, Boats and boating--Taxation--South Carolina, Excise tax--South Carolina, Use tax--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
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