SC revenue ruling #19-5

Subject
 Tax exemption--South Carolina; Energy tax--South Carolina 
Abstract
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.
URI
http://hdl.handle.net/10827/31013
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Date
2019-07-07
Author
South Carolina Department of Revenue
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CreatorSouth Carolina Department of Revenue
Date Accessioned2019-07-23T18:59:43Z
Date Available2019-07-23T18:59:43Z
Date of Issue2019-07-07
Identifier (URI)http://hdl.handle.net/10827/31013
DescriptionSouth 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.
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.
SubjectTax exemption--South Carolina
SubjectEnergy tax--South Carolina
TitleSC revenue ruling #19-5
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.