SC revenue ruling #16-4

Subject
 Licenses--South Carolina; Amusement rides--Taxation--South Carolina 
Abstract
The purpose of this advisory opinion is to restate and update guidelines to assist in determining the proper licenses required on various amusement and arcade machines, devices, and tables pursuant to Code Sections 12-21-2720 and 12-21-2730. A summary of guidelines that will assist in determining the proper license taxes on various types of amusement and arcade machines, devices and tables is provided.
URI
http://hdl.handle.net/10827/21173
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Date
2016-05-17
Author
South Carolina Department of Revenue
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CreatorSouth Carolina Department of Revenue
Date Accessioned2016-06-22T16:53:49Z
Date Available2016-06-22T16:53:49Z
Date of Issue2016-05-17
Identifier (URI)http://hdl.handle.net/10827/21173
DescriptionThe purpose of this advisory opinion is to restate and update guidelines to assist in determining the proper licenses required on various amusement and arcade machines, devices, and tables pursuant to Code Sections 12-21-2720 and 12-21-2730. A summary of guidelines that will assist in determining the proper license taxes on various types of amusement and arcade machines, devices and tables is provided.
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.
SubjectLicenses--South Carolina
SubjectAmusement rides--Taxation--South Carolina
TitleSC revenue ruling #16-4
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.