SC information letter #20-18
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South Carolina Department of Revenue
SubjectSouth 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.
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|Publisher||South Carolina State Library|
|Digital Collection||South Carolina State Documents Depository|
|Rights||Copyright 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))|
|Digitization Specifications||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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