SC information letter #20-18

Author
South Carolina Department of Revenue
Subject
South Carolina Department of Revenue--Periodicals; Amusements--Taxation--South Carolina; Amusement parks--Taxation--South Carolina; Coronavirus infections--South Carolina; COVID-19 (Disease)--South Carolina
Due to the unprecedented closings of businesses and social distancing measures recommended by the Governor and DHEC for South Carolina during the Coronavirus (COVID-19) pandemic, many 2020 spectator sports events and concerts have been cancelled or postponed. It is likely that refunding pre-event ticket payments due to COVID-19 may continue into the summer and fall for many large events. In addition, a monthly admissions tax return could be amended many times as the business continuously issues refunds due to COVID-19 over an extended period of time.As a result, the Department is announcing a temporary simplified claim for refund procedure allowing a qualifying business to file a request no more than once a month for a refund of paid admissions tax as refunds are issued to ticketholders due to COVID-19.
URI
https://dc.statelibrary.sc.gov/handle/10827/34707
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Date
2020-07-06
Metadata
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Date Accessioned2020-09-08T18:59:33Z
Date Available2020-09-08T18:59:33Z
Item Formatapplication/pdf
Media TypeDocument
Item LanguageEnglish
PublisherSouth Carolina State Library
Digital CollectionSouth Carolina State Documents Depository
RightsCopyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
TypeText
Digitization SpecificationsSouth Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.