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    SC revenue ruling #19-8

    • File:DOR_Revenue_Ruling_19-08.pdf
      Description:PDF file
      MIME type:application/pdf
      File Size:125.4Kb
    Author
    South Carolina Department of Revenue
    Subject
    Sales tax--South Carolina; Use tax--South Carolina; Telephone--South Carolina--Costs
    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.
    URI
    http://hdl.handle.net/10827/31782
    Collections
    • SC Revenue Rulings
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    Date
    2019-09-16
    Metadata
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    Date Accessioned2019-10-16T19:52:48Z
    Date Available2019-10-16T19:52:48Z
    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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