SC INFORMATION LETTER #17-10 (Revised)

Authors
South Carolina Department of Revenue
Keywords
Advisory opinions--South Carolina , Automobile dealers--Taxation--South Carolina , Automobiles--Taxation--South Carolina
Abstract
The Department of Revenue, in coordination with the Department of Motor Vehicles, has prepared several charts to assist dealers and other retailers in determining: (1) whether the sale is subject to the new infrastructure maintenance fee or the sales and use tax; (2) whether to remit the infrastructure maintenance fee to the Department of Motor Vehicles or remit the sales and use tax on sales to nonresidents to the Department of Motor Vehicles or the Department of Revenue; and (3) the rate of the infrastructure maintenance fee or the sales and use tax. Attached are three charts that address categories of sales, with each chart providing information concerning the type of vehicle, the fee or tax that applies to the transaction, the fee or tax rate, and the maximum fee or tax.
Description
URI
http://hdl.handle.net/10827/26810
Collections
SC Information Letters
Thumbnail Image
Files
DOR_Information_Letter_17-10.pdf (205.11 KB)
Issue Date
2017-06-27
Contributor
Date Accessioned
2018-03-23T19:28:10Z
Date Available
2018-03-23T19:28:10Z
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.