SC REVENUE RULING #16-5

Loading...
Thumbnail Image
Authors
South Carolina Department of Revenue
Issue Date
2016-07-06
Type
Text
Item Language
Keywords
Use tax--South Carolina , Sales tax--South Carolina , Streaming video--Taxation
Research Projects
Organizational Units
Journal Issue
Alternative Title
Abstract
This ruling proclaims that charges paid by a customer for streaming television programs, movies, music, and other similar content are charges for communication services and are therefore subject to South Carolina sales and use tax whether paid for as part of a subscription service, per item, or per event.
Description
Citation
Publisher
South Carolina State Library
Rights
Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
Journal
Volume
Issue
PubMed ID
DOI
ISSN
EISSN