SC revenue ruling #19-5
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Description:PDF fileMIME type:application/pdfFile Size:133.1Kb
Author
South Carolina Department of Revenue
South Carolina exempts from the sales and use tax the sale of electricity and other fuels used for “residential purposes.” Electrical power and propane fuel providers in South Carolina have requested guidance on the application of this exemption to various scenarios involving homes that may be rented or used for business purposes. The purpose of this advisory opinion is to address the application of the exemption to sales of electricity or fuel for use in primary residences, vacation homes and second homes, some of which may be rented during the year, and homes which have been converted to business use.
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Date
2019-07-07Metadata
Show full item recordDate Accessioned | 2019-07-23T18:59:43Z |
Date Available | 2019-07-23T18:59:43Z |
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. |