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Publication

SC revenue ruling #19-7

South Carolina Department of rev
Abstract
The advisory opinion concerns the application of the sales and use tax to sales of tangible personal property and sleeping accommodations to federal, state and local government employees, foreign diplomats, federal credit union employees, and nonprofit organization employees. The purpose of this update is to inform retailers that federal government employees are using new credit cards to purchase tangible personal property and sleeping accommodations.
Issue Date
9/16/2019
Keywords
Sales tax--South Carolina, Use tax--South Carolina, Credit cards--South Carolina, Government purchasing--South Carolina, Advisory opinions--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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