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SC INFORMATION LETTER #15-3
(South Carolina State Library, 2015-05-01)These three charts that should provide guidance concerning the various types of local sales and use taxes collected by the Department of Revenue and the types of exemptions allowed under each tax. These charts only address ... -
SC revenue ruling #19-2
(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 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 INFORMATION LETTER #14-17 (Revised)
(South Carolina State Library, 2015-03-01)An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator shows three charts that should provide guidance ... -
SC REVENUE RULING #15-2
(South Carolina State Library, 2015-02-18)South Carolina provides an exemption from the sales and use tax for construction material used in the construction or expansion of certain manufacturing facilities or distribution facilities. The exemption requires the ... -
SC revenue ruling #16-6
(South Carolina State Library, 2016-07-06)The following guidance is part of the Department’s continuing effort to provide the public updated use tax information, including reporting and filing methods. The questions and answers are written in general terms to ... -
SC REVENUE RULING #16-5
(South Carolina State Library, 2016-07-06)This ruling proclaims that charges paid by a customer for streaming television programs, movies, music, and other similar content are charges for communication services and are therefore subject to South Carolina sales and ... -
SC revenue ruling #18-15
(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 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 INFORMATION LETTER #18-1
(South Carolina State Library, 2018-05-01)These are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...