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    SC revenue ruling #19-5

    • File:DOR_Revenue_Ruling_19-05.pdf
      Description:PDF file
      MIME type:application/pdf
      File Size:133.1Kb
    Author
    South Carolina Department of Revenue
    Subject
    Tax exemption--South Carolina; Energy tax--South Carolina
    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
    Collections
    • SC Revenue Rulings
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    PDF file (133.1Kb)
    Date
    2019-07-07
    Metadata
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    Date Accessioned2019-07-23T18:59:43Z
    Date Available2019-07-23T18:59:43Z
    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.
    

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