SC information letter #21-3
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South Carolina Department of Revenue
SubjectSouth Carolina Department of Revenue--Periodicals; Advisory opinions--South Carolina; Tax refunds--South Carolina; Amusements--Taxation--South Carolina; Amusement parks--Taxation--South Carolina; Coronavirus infections--South Carolina; COVID-19 (Disease)--South Carolina
The Department is announcing that the simplified refund procedure set forth in SC Information Letter #20-18 has been extended and will apply to admissions tax refunds to ticketholders for events scheduled from March 31, 2020 through June 30, 2021 affected by COVID-19 and that are refunded by the business to the ticketholder through June 30, 2021.
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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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