Now showing items 21-33 of 33

    • SC revenue ruling #18-15 

      South Carolina Department of Revenue (South Carolina State Library, 2018-09-20)
      The purpose of this advisory opinion is to update Department guidance with respect to the criteria that must be met to require a retailer to remit a local jurisdiction’s sales and use tax when delivering the product to a ...
    • SC revenue ruling #18-15 (revised) 

      South Carolina Department of Revenue (South Carolina State Library, 2018-09-20)
      The purpose of this revised advisory opinion is to update Department of Revenue guidance with respect to the criteria that must be met to require a retailer to remit a local jurisdiction’s sales and use tax when delivering ...
    • SC revenue ruling #18-7 

      South Carolina Department of Revenue (South Carolina State Library, 2018-05-14)
      This ruling concludes that charges for destination marketing fees are subject to the 7% sales tax on accommodations under Code Section 12-36-920(A).
    • SC revenue ruling #19-2 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-10)
      Questions have arisen concerning the application of the sales tax and the admissions tax to tours and samples offered by breweries. This document explains how the sales tax and the admissions tax apply to these tours and samples.
    • SC revenue ruling #19-3 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-10)
      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 ...
    • SC revenue ruling #19-4 

      South Carolina Department of Revenue (South Carolina State Library, 2019-06-24)
      The sales tax holiday has been in effect since 2000. The purpose of this advisory opinion is to update the Department’s guidance on South Carolina’s annual tax free holiday. This document combines the prior question and ...
    • SC revenue ruling #19-6 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-26)
      The purpose of this advisory opinion is to provide sales and use tax guidance to persons operating as a marketplace facilitator who operate a marketplace where tangible personal property is sold in or into South Carolina ...
    • SC revenue ruling #19-7 

      South Carolina Department of rev (South Carolina State Library, 2019-09-16)
      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 ...
    • SC revenue ruling #19-8 

      South Carolina Department of Revenue (South Carolina State Library, 2019-09-16)
      SC Revenue Ruling #03-1 addressed whether the Universal Service Fund Surcharge billed by the telephone providers to their customers were part of the gross proceeds of the charges for communication services and subject to ...
    • SC revenue ruling #21-6 

      South Carolina Department of Revenue (South Carolina State Library, 2021-04-14)
      Sales of honey bees are exempt from the sales and use tax as “livestock” under Code Section 12-36-2120(4).
    • SC revenue ruling #21-7 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-10)
      The purpose of this advisory opinion is to provide guidance to persons filing a sales and use tax return regarding the discount provided in Code Section 12-36-2610 for timely filing and paying the sales and use taxes due.
    • SC revenue ruling #22-2 

      South Carolina Department of Revenue (2022-04-18)
      The purpose of this Revenue Ruling is to provide guidelines to counties who are considering imposing, or are currently imposing, a transportation tax. The Department will use these guidelines to assist in determining whether ...