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    • SC revenue ruling #18-5 

      South Carolina Department of Revenue (South Carolina State Library, 2018-05-02)
      The purpose of this advisory opinion is to update SC Revenue Ruling #06-6 to address the increase in the maximum sales and use tax on boats as part of Act No. 40 of 2017, “The South Carolina Infrastructure and Economic ...
    • SC revenue ruling #21-8 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-10)
      This ruling concerns the tax implications of sales of an airplane or boat in South Carolina when a seller comes to South Carolina for the sole purpose of making a onetime retail sale of an airplane or boat.