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dc.creatorSouth Carolina Department of Revenue
dc.date.accessioned2019-10-16T19:52:48Z
dc.date.available2019-10-16T19:52:48Z
dc.date.issued2019-09-16
dc.identifier.urihttp://hdl.handle.net/10827/31782
dc.description.abstractSC 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.
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.subjectSales tax--South Carolina
dc.subjectUse tax--South Carolina
dc.subjectTelephone--South Carolina--Costs
dc.titleSC revenue ruling #19-8
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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