Now showing items 1-20 of 20

    • SC INFORMATION LETTER #14-17 (Revised) 

      South Carolina Department of Revenue (South Carolina State Library, 2015-03-01)
      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 ...
    • SC INFORMATION LETTER #15-3 

      South Carolina Department of Revenue (South Carolina State Library, 2015-05-01)
      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 ...
    • SC INFORMATION LETTER #17-7 

      South Carolina Department of Revenue (South Carolina State Library, 2017-06-05)
      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 ...
    • SC INFORMATION LETTER #18-1 

      South Carolina Department of Revenue (South Carolina State Library, 2018-05-01)
      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 ...
    • SC information letter #19-14 

      South Carolina Department of Revenue (South Carolina State Library, 2019-05-07)
      The purpose of this notice is to inform persons operating as a marketplace facilitator who sell tangible personal property in or into South Carolina of the requirements of the South Carolina sales and use tax law in light ...
    • SC information letter #19-5 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-01)
      Attached 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 ...
    • SC information letter #19-9 

      South Carolina Department of Revenue (South Carolina State Library, 2019-05-01)
      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.
    • SC REVENUE RULING #15-2 

      South Carolina Department of Revenue (South Carolina State Library, 2015-02-18)
      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 ...
    • SC REVENUE RULING #16-5 

      South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
      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 ...
    • SC revenue ruling #16-6 

      South Carolina Department of Revenue (South Carolina State Library, 2016-07-06)
      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 ...
    • SC revenue ruling #18-1 

      South Carolina Department of Revenue (South Carolina State Library, 2017-07-01)
      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 ...
    • SC revenue ruling #18-15 

      South Carolina Department of Revenue (South Carolina State Library, 2018-09-20)
      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 ...
    • SC revenue ruling #18-15 (revised) 

      South Carolina Department of Revenue (South Carolina State Library, 2018-09-20)
      The purpose of this revised advisory opinion is to update Department of Revenue 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 ...
    • SC revenue ruling #18-7 

      South Carolina Department of Revenue (South Carolina State Library, 2018-05-14)
      This ruling concludes that charges for destination marketing fees are subject to the 7% sales tax on accommodations under Code Section 12-36-920(A).
    • SC revenue ruling #19-2 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-10)
      Questions have arisen concerning the application of the sales tax and the admissions tax to tours and samples offered by breweries. This document explains how the sales tax and the admissions tax apply to these tours and samples.
    • SC revenue ruling #19-3 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-10)
      Questions have arisen concerning the application of the sales tax, admissions tax, and the liquor by the drink tax to tours and tastings conducted by micro-distilleries. This document explains how the sales tax, the ...
    • SC revenue ruling #19-4 

      South Carolina Department of Revenue (South Carolina State Library, 2019-06-24)
      The sales tax holiday has been in effect since 2000. The purpose of this advisory opinion is to update the Department’s guidance on South Carolina’s annual tax free holiday. This document combines the prior question and ...
    • SC revenue ruling #19-6 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-26)
      The purpose of this advisory opinion is to provide sales and use tax guidance to persons operating as a marketplace facilitator who operate a marketplace where tangible personal property is sold in or into South Carolina ...
    • SC revenue ruling #19-7 

      South Carolina Department of rev (South Carolina State Library, 2019-09-16)
      The advisory opinion concerns the application of the sales and use tax to sales of tangible personal property and sleeping accommodations to federal, state and local government employees, foreign diplomats, federal credit ...
    • SC revenue ruling #19-8 

      South Carolina Department of Revenue (South Carolina State Library, 2019-09-16)
      SC Revenue Ruling #03-1 addressed whether the Universal Service Fund Surcharge billed by the telephone providers to their customers were part of the gross proceeds of the charges for communication services and subject to ...