SC revenue ruling #19-6

Subject
 Sales tax--South Carolina; Use tax--South Carolina; Advisory opinions--South Carolina 
Abstract
The purpose of this advisory opinion is to provide sales and use tax guidance to persons operating as a marketplace facilitator who operate a marketplace where tangible personal property is sold in or into South Carolina in light of the enactment of Act No. 21 of 2019, effective April 26, 2019.1 In addition, this advisory opinion provides guidance to third parties whose products are sold through these marketplaces.
URI
http://hdl.handle.net/10827/31552
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Date
2019-04-26
Author
South Carolina Department of Revenue
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CreatorSouth Carolina Department of Revenue
Date Accessioned2019-09-11T16:43:30Z
Date Available2019-09-11T16:43:30Z
Date of Issue2019-04-26
Identifier (URI)http://hdl.handle.net/10827/31552
DescriptionThe purpose of this advisory opinion is to provide sales and use tax guidance to persons operating as a marketplace facilitator who operate a marketplace where tangible personal property is sold in or into South Carolina in light of the enactment of Act No. 21 of 2019, effective April 26, 2019.1 In addition, this advisory opinion provides guidance to third parties whose products are sold through these marketplaces.
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.
SubjectSales tax--South Carolina
SubjectUse tax--South Carolina
SubjectAdvisory opinions--South Carolina
TitleSC revenue ruling #19-6
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.