SC REVENUE RULING #15-4
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South Carolina Department of Revenue
SubjectSouth Carolina Department of Revenue--Periodicals; Vacation homes--Taxation--Law and legislation--South Carolina; Sales tax--Law and legislation--South Carolina; Tax exemption--South Carolina
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 taxpayers who rent out their owner-occupied legal residence for 72 days or less during the year to remain eligible for the 4% property tax assessment ratio. This advisory opinion provides taxpayer guidance regarding eligibility for these specific provisions.
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|Publisher||South Carolina State Library|
|Digital Collection||South Carolina State Documents Depository|
|Rights||Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.|
|Digitization Specifications||This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat X Professional.|
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