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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

This information letter is being issued to reflect certain changes taking effect on April 30, 2019 and May 1, 2019 regarding county sales and use taxes. A chart is provided listing counties and the exemptions they enforce.

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 ...

South Carolina imposes a sales and use tax on persons engaged in the business of selling tangible personal property at retail, including motor vehicles, motorcycles and trailers. However, effective July 1, 2017, sales on ...

Code Section 12-36-2120(57) provides for an annual three-day sales tax holiday for sales taking place from 12:01 a.m. on the first Friday in August and ending at midnight on the following Sunday. Accordingly, the 2017 sales ...