Now showing items 1-12 of 12

    • SC INFORMATION LETTER #14-17 (Revised) 

      South Carolina Department of Revenue (South Carolina State Library, 2015-03-01)
      An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. This citator shows three charts that should provide guidance ...
    • SC INFORMATION LETTER #15-3 

      South Carolina Department of Revenue (South Carolina State Library, 2015-05-01)
      These three charts that should provide guidance concerning the various types of local sales and use taxes collected by the Department of Revenue and the types of exemptions allowed under each tax. These charts only address ...
    • SC INFORMATION LETTER #16-3 

      South Carolina Department of Revenue (South Carolina State Library, 2016-05-01)
      The South Carolina Code of Laws allows the imposition of various types of local sales and use taxes. Citizens of a county, depending upon the needs within the county, may impose one or several local sales and use taxes. ...
    • SC INFORMATION LETTER #18-1 

      South Carolina Department of Revenue (South Carolina State Library, 2018-05-01)
      These are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...
    • SC information letter #19-14 

      South Carolina Department of Revenue (South Carolina State Library, 2019-05-07)
      The purpose of this notice is to inform persons operating as a marketplace facilitator who sell tangible personal property in or into South Carolina of the requirements of the South Carolina sales and use tax law in light ...
    • SC information letter #19-5 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-01)
      Attached are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...
    • SC information letter #19-9 

      South Carolina Department of Revenue (South Carolina State Library, 2019-05-01)
      This information letter is being issued to reflect certain changes taking effect on April 30, 2019 and May 1, 2019 regarding county sales and use taxes. A chart is provided listing counties and the exemptions they enforce.
    • SC information letter #20-17 

      South Carolina Department of Revenue (South Carolina State Library, 2020-06-29)
      Code Section 12-36-2120(57) provides for an annual three-day (72-hour) sales tax holiday for eligible sales taking place the first Friday in August through midnight the following Sunday night. This year, the sales tax ...
    • SC information letter #20-19 

      South Carolina Department of Revenue (South Carolina State Library, 2020-07-09)
      Attached is a brief summary of Senate Bill 76, Senate Bill 975, House Bill 3695, and House Bill 3998 enacted by the General Assembly through May 12, 2020. The bills are summarized by tax type in bill number order.
    • SC information letter #20-23 

      South Carolina Department of Revenue (South Carolina State Library, 2020-08-05)
      The purpose of this Information Letter is to remind retailers and consumers of the application of the sales and use tax to an additional COVID-19 surcharge or fee, a handling fee, a takeout charge, or similar charge.
    • SC information letter #21-6 

      South Carolina Department of Revenue (South Carolina State Library, 2021-05-01)
      Attached are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department and the types of exemptions allowed under each tax. These charts only address the general ...
    • SC information letter #22-10 

      South Carolina Department of Revenue (2022-06-28)
      Code Section 12-36-2120(57) provides for an annual three-day (72-hour) sales tax holiday for eligible sales taking place the first Friday in August through midnight the following Sunday night.