SC revenue ruling #22-2

South Carolina Department of Revenue

dc.creator	South Carolina Department of Revenue
dc.date.accessioned	2022-06-09T13:06:45Z
dc.date.available	2022-06-09T13:06:45Z
dc.date.issued	2022-04-18
dc.identifier.uri	https://dc.statelibrary.sc.gov/handle/10827/44435
dc.description.abstract	The purpose of this Revenue Ruling is to provide guidelines to counties who are considering imposing, or are currently imposing, a transportation tax. The Department will use these guidelines to assist in determining whether certain costs are considered a proper expenditure of local transportation tax revenue under the law.
dc.format	application/pdf
dc.format.medium	Document
dc.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))
dc.subject	South Carolina Department of Revenue--Periodicals
dc.subject	Advisory opinions--South Carolina
dc.subject	Sales tax--South Carolina
dc.subject	Use tax--South Carolina
dc.subject	Transportation--Taxation--South Carolina
dc.title	SC revenue ruling #22-2
dc.title.alternative	Local Transportation Tax – Expenditure Guidelines (Sales and Use Taxes)
dc.type	Text
sd.specifications	This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.