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dc.creatorSouth Carolina Department of Revenue
dc.date.accessioned2019-07-23T18:59:43Z
dc.date.available2019-07-23T18:59:43Z
dc.date.issued2019-07-07
dc.identifier.urihttp://hdl.handle.net/10827/31013
dc.description.abstractSouth 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.
dc.formatapplication/pdf
dc.format.mediumDocument
dc.languageEnglish
dc.publisherSouth Carolina State Library
dc.relation.ispartofSouth Carolina State Documents Depository
dc.rightsCopyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
dc.subjectTax exemption--South Carolina
dc.subjectEnergy tax--South Carolina
dc.titleSC revenue ruling #19-5
dc.typeText
sd.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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