SC revenue ruling #22-10
South Carolina Department of Revenue
Sales tax--South Carolina , Use tax--South Carolina
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?
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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