Sales and use tax guide for automobile and truck dealers

Subject
 Sales tax--South Carolina--Handbooks, manuals, etc.; Use tax--South Carolina--Handbooks, manuals, etc.; Automobiles--Taxation--Law and legislation--South Carolina; Trucks--Taxation--Law and legislation--South Carolina 
Abstract
The purpose of this guide is to provide information specific to automobile and truck dealers, including motor vehicle transactions involving sales of motor vehicles to nonresidents, leases, short-term rentals, maximum tax provisions, loaner cars, repairs and other issues. This guide is divided into the following sections: Responsibility of the Dealer ; Sales, Leases, and Rentals of Motor Vehicles, Trailers and Semitrailers ; Repairs of Motor Vehicles, Trailers and Semitrailers ; Gross Proceeds of Sales – The Measure of the Tax.
URI
http://hdl.handle.net/10827/20542
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Date
2016
Author
South Carolina Department of Revenue, Office of General Counsel, Policy Section
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CreatorSouth Carolina Department of Revenue, Office of General Counsel, Policy Section
Date Accessioned2016-02-18T19:34:41Z
Date Available2016-02-18T19:34:41Z
Date of Issue2016
Identifier (URI)http://hdl.handle.net/10827/20542
DescriptionThe purpose of this guide is to provide information specific to automobile and truck dealers, including motor vehicle transactions involving sales of motor vehicles to nonresidents, leases, short-term rentals, maximum tax provisions, loaner cars, repairs and other issues. This guide is divided into the following sections: Responsibility of the Dealer ; Sales, Leases, and Rentals of Motor Vehicles, Trailers and Semitrailers ; Repairs of Motor Vehicles, Trailers and Semitrailers ; Gross Proceeds of Sales – The Measure of the Tax.
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.
SubjectSales tax--South Carolina--Handbooks, manuals, etc.
SubjectUse tax--South Carolina--Handbooks, manuals, etc.
SubjectAutomobiles--Taxation--Law and legislation--South Carolina
SubjectTrucks--Taxation--Law and legislation--South Carolina
TitleSales and use tax guide for automobile and truck dealers
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 DC.