SC revenue procedure #21-1

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Authors
South Carolina Department of Revenue
Issue Date
2021-06-24
Type
Text
Item Language
Keywords
South Carolina Department of Revenue--Periodicals , Advisory opinions--South Carolina , Tax refunds--South Carolina , Sales tax--South Carolina , Use tax--South Carolina
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Alternative Title
Assigning the right to, and filing a claim for, refund (sales and use tax)
Abstract
The purpose of this advisory opinion is to provide guidance in determining who can apply for a sales tax refund or use tax refund - the retailer or the purchaser, and to set forth he process for filing the claim.
Description
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Publisher
South Carolina State Library
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))
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