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SC revenue ruling #19-3
South Carolina Department of Revenue
South Carolina Department of Revenue
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PDF file
Adobe PDF, 115.79 KB
Abstract
Questions have arisen concerning the application of the sales tax, admissions tax, and the liquor by the drink tax to tours and tastings conducted by micro-distilleries. This document explains how the sales tax, the admissions tax, and the liquor by the drink tax apply to these tours and tastings.
Issue Date
4/10/2019
Keywords
Advisory opinions--South Carolina, Sales tax--South Carolina, Liquor laws--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.
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