SC REVENUE RULING #16-5

Author
South Carolina Department of Revenue
Subject
Use tax--South Carolina; Sales tax--South Carolina; Streaming video--Taxation
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.
URI
http://hdl.handle.net/10827/21631
Collections
Thumbnail
View/Open
Date
2016-07-06
Metadata
Show full item record
Date Accessioned2016-08-09T19:26:08Z
Date Available2016-08-09T19:26:08Z
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 DC.