SC private letter ruling 16-1
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Author
South Carolina Department of Revenue
This paper gives a ruling on the annual membership fees paid to a company that allow members to receive the benefits that are associated with shopping on-line and are subject to South Carolina sales tax as part of the consideration paid for the purchase of tangible personal property pursuant to Code Section 12-36-60. It also rules on the free one month trial membership offered by a company that allows individuals to receive the same benefits as other members that are associated with shopping on-line and is not a sale of tangible personal property for a consideration under Code Section 12-36-100 and, therefore, is not subject to South Carolina sales and use tax.
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Date
2016-07-06Metadata
Show full item recordDate Accessioned | 2016-09-12T18:55:03Z |
Date Available | 2016-09-12T18:55:03Z |
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. |