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SC Revenue Ruling #24-4
South Carolina Department of Revenue
South Carolina Department of Revenue
Issue Date
2024-05-13
Type
Keywords
South Carolina Department of Revenue--Periodicals, Athletic clubs--South Carolina
Abstract
The purpose of a Revenue Ruling is to provide guidance to the public. It is an advisory opinion issued to apply principles of tax law to a set of facts or general category of taxpayers. It is the Department’s position until superseded or modified by a change in statute, regulation, court decision, or another Department advisory opinion. S.C. Code Ann. § 12-21-2420 imposes an admissions tax of five percent (5%) upon all paid admissions to places of amusement within this State. On May 13, 2024, Governor Henry McMaster signed Bill Number H. 3880 (“Act”), which amends S.C. Code Ann. § 12-21-2420 to exempt from admissions tax “annual or monthly dues paid to a golf club.” The purpose of this advisory opinion is to address questions concerning the scope of this exemption.
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.