SC revenue ruling #19-8

Abstract

SC Revenue Ruling #03-1 addressed whether the Universal Service Fund Surcharge billed by the telephone providers to their customers were part of the gross proceeds of the charges for communication services and subject to sales and use tax.1 The purpose of this advisory opinion is to expand the scope of SC Revenue Ruling #03-1 to address the applicability of the sales and use tax to the Dual Party Relay Charge and the 911 Service Charge on customer’s telephone bills.