Browsing Advisory Opinions by Subject "Boats and boating--Taxation--South Carolina"
Now showing items 1-2 of 2
(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 ...
(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.