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(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.
(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.
(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 ...