SC REVENUE RULING #16-5

Authors
South Carolina Department of Revenue
Keywords
Use tax--South Carolina , Sales tax--South Carolina , Streaming video--Taxation
Abstract
This ruling proclaims that charges paid by a customer for streaming television programs, movies, music, and other similar content are charges for communication services and are therefore subject to South Carolina sales and use tax whether paid for as part of a subscription service, per item, or per event.
Description
Loading...
Thumbnail Image
Issue Date
2016-07-06
Contributor
Date Accessioned
2016-08-09T19:26:08Z
Date Available
2016-08-09T19:26:08Z
Item Format
application/pdf
Media Type
Document
Item Language
English
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.
Type
Text
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 DC.