Now showing items 15-25 of 25

    • Sales and use tax guide for automobile and truck dealers 

      South Carolina Department of Revenue, Office of General Counsel, Policy Section (South Carolina State Library, 2016)
      The purpose of this guide is to provide information specific to automobile and truck dealers, including motor vehicle transactions involving sales of motor vehicles to nonresidents, leases, short-term rentals, maximum tax ...
    • SC INFORMATION LETTER #16-5 

      South Carolina Department of Revenue (South Carolina State Library, 2016-04-07)
      A citator of advisory opinions issued by the Department from 1987 through March 2016 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published. This ...
    • SC information letter #16-6 

      South Carolina Department of Revenue (South Carolina State Library, 2016-06-01)
      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 2016 sales ...
    • SC INFORMATION LETTER #16-7 

      South Carolina Department of Revenue (South Carolina State Library, 2016-06-13)
      For fiscal year 2016-2017 (July 1, 2016 through June 30, 2017), Budget Provisos 93.7 and 117.86 direct the Revenue Department to reduce the rate of interest paid on eligible refunds by a total of three percentage points. ...
    • SC revenue ruling #16-4 

      South Carolina Department of Revenue (South Carolina State Library, 2016-05-17)
      The purpose of this advisory opinion is to restate and update guidelines to assist in determining the proper licenses required on various amusement and arcade machines, devices, and tables pursuant to Code Sections 12-21-2720 ...
    • South Carolina Department of Revenue legislative update for 2014 

      South Carolina Department of Revenue (South Carolina State Library, 2014)
      This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...
    • South Carolina property tax 

      South Carolina Department of Revenue (South Carolina State Library, 2014)
      This annual publication sites sections of South Carolina law pertaining to property tax. It includes names and addresses of county property tax assessors, definitions and citations, classification and valuation of property, ...
    • South Carolina sales and use tax manual 

      South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2019-04)
      The purpose of this sales and use tax manual is to provide businesses, Department of Revenue employees and tax professionals a central summary of information concerning South Carolina’s sales and use tax law and regulations. ...
    • South Carolina sales and use tax manual 

      South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2020-03-17)
      The purpose of this sales and use tax manual is to provide businesses, Department of Revenue employees and tax professionals a central summary of information concerning South Carolina’s sales and use tax law and regulations. ...
    • South Carolina tax incentives for economic development 

      South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2020-02-14)
      The taxing scheme of a state is often an important factor when a company is deciding where to locate or expand its business. Often, a business is unaware of available tax incentives that may reduce or eliminate many of the ...
    • Tax legislative update for 2019 

      South Carolina Department of Revenue. Policy Division (South Carolina State Library, 2019-09)
      This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session. The summary is divided into categories, by subject matter. This is intended to be a summary ...