Now showing items 1-11 of 11

    • SC INFORMATION LETTER #15-11 

      South Carolina Department of Revenue (South Carolina State Library, 2015-09-04)
      This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session.
    • SC INFORMATION LETTER #15-12 

      South Carolina Department of Revenue (South Carolina State Library, 2015-10-01)
      Attached are 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.
    • SC INFORMATION LETTER #15-18 

      South Carolina Department of Revenue (South Carolina State Library, 2015-12-02)
      The purpose of this Information Letter is to announce that the time to file a notice with the Department to be eligible for the exemptions described below has expired : fuel used for test flights and certain transportation ...
    • SC INFORMATION LETTER #15-19 

      South Carolina Department of Revenue (South Carolina State Library, 2015-12-02)
      Owning, leasing or utilizing a distribution facility, including a distribution facility of a third party or an affiliate, within South Carolina is considered in determining nexus for South Carolina sales and use tax purposes.
    • SC INFORMATION LETTER #16-3 

      South Carolina Department of Revenue (South Carolina State Library, 2016-05-01)
      The South Carolina Code of Laws allows the imposition of various types of local sales and use taxes. Citizens of a county, depending upon the needs within the county, may impose one or several local sales and use taxes. ...
    • SC information letter #19-16 

      South Carolina Department of Revenue (South Carolina State Library, 2019-08-01)
      The South Carolina Code of Laws allows the imposition of various types of local sales and use taxes. Citizens of a county, depending upon the needs within the county, may impose one or several local sales and use taxes. ...
    • SC information letter #19-17 

      South Carolina Department of Revenue (South Carolina State Library, 2019-06-24)
      Code Section 12-36-2120(57) provides for an annual three-day (72-hour) sales tax holiday for eligible sales taking place the first Friday in August through midnight the following Sunday night. This year, the sales tax ...
    • SC information letter #19-18 

      South Carolina Department of Revenue (South Carolina State Library, 2019-06-28)
      In 2008, the General Assembly provided financial incentives for the purchase and installation of certain energy efficient manufactured homes in South Carolina. These incentives, a sales and use tax exemption and an income ...
    • SC private letter ruling 

      South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
      This paper gives a ruling on the annual membership fees paid to a company that allow members to receive the benefits that are associated with shopping on-line and are subject to South Carolina sales tax as part of the ...
    • SC REVENUE RULING #15-11 

      South Carolina Department of Revenue (South Carolina State Library, 2015-08-03)
      This revenue ruling supersedes SC Revenue Ruling #13-2. This ruling deals with sales to government employees, foreign diplomats, and other similar employees while on official business.
    • SC REVENUE RULING #15-4 

      South Carolina Department of Revenue (South Carolina State Library, 2015-06-09)
      In Act No. 259 of 2014, the General Assembly enacted legislation that provides an exemption from sales tax on accommodations for taxpayers who rent out their residence for less than 15 days during the year and allows ...