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dc.creatorSouth Carolina Department of Revenue
dc.date.accessioned2015-07-29T18:56:34Z
dc.date.available2015-07-29T18:56:34Z
dc.date.issued2015-06-09
dc.identifier.urihttp://hdl.handle.net/10827/19003
dc.description.abstractIn 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.
dc.formatapplication/pdf
dc.format.mediumDocument
dc.languageEnglish
dc.publisherSouth Carolina State Library
dc.relation.ispartofSouth Carolina State Documents Depository
dc.rightsCopyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
dc.subjectSouth Carolina Department of Revenue--Periodicals
dc.subjectVacation homes--Taxation--Law and legislation--South Carolina
dc.subjectSales tax--Law and legislation--South Carolina
dc.subjectTax exemption--South Carolina
dc.titleSC REVENUE RULING #15-4
dc.title.alternativeVacation Rentals of Residence: Sales Tax Exemption for Rentals of Less Than 15 Days a Year and Property Tax Assessment Ratio for Rentals of Not More Than 72 Days a Year (Sales Tax on Accommodations and Property Taxes)
dc.typeText
sd.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.


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