The repository is currently being upgraded to DSpace 7. Temporarily, only admins can login. Submission of items and changes to existing items is prohibited until the completion of this upgrade process.

SC REVENUE RULING #15-4

Author
South Carolina Department of Revenue
Subject
South 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.
URI
http://hdl.handle.net/10827/19003
Collections
Thumbnail
View/Open
Date
2015-06-09
Metadata
Show full item record
Date Accessioned2015-07-29T18:56:34Z
Date Available2015-07-29T18:56:34Z
Item Formatapplication/pdf
Media TypeDocument
Item LanguageEnglish
PublisherSouth Carolina State Library
Digital CollectionSouth Carolina State Documents Depository
RightsCopyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
TypeText
Digitization SpecificationsThis 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.