SC revenue ruling #22-10

Authors
South Carolina Department of Revenue
Keywords
Sales tax--South Carolina , Use tax--South Carolina
Abstract
This paper answers the question: Is a separately stated “inflation fee,” “convenience fee,” “non-cash adjustment fee,” or similar type of fee charged by a retailer as part of the retail sale of tangible personal property to a customer, as described in the facts, includable in “gross proceeds of sales” or “sales price” and subject to the sales and use tax?
Description
URI
https://dc.statelibrary.sc.gov/handle/10827/47445
Collections
SC Revenue Rulings
Thumbnail Image
Files
DOR_Revenue_Ruling_22-10.pdf (172.5 KB)
Issue Date
2022-10-25
Contributor
Date Accessioned
2023-01-10T20:40:12Z
Date Available
2023-01-10T20:40:12Z
Item Format
application/pdf
Media Type
Document
Item Language
Publisher
Digital Collection
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))
Type
Text
Digital Collection
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.