SC revenue ruling #22-10

dc.creatorSouth Carolina Department of Revenue
dc.date.accessioned2023-01-10T20:40:12Z
dc.date.available2023-01-10T20:40:12Z
dc.date.issued2022-10-25
dc.description.abstractThis 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?
dc.formatapplication/pdf
dc.format.mediumDocument
dc.identifier.urihttps://dc.statelibrary.sc.gov/handle/10827/47445
dc.rightsCopyright 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))
dc.subjectSales tax--South Carolina
dc.subjectUse tax--South Carolina
dc.titleSC revenue ruling #22-10
dc.title.alternativeInflation fees, convenience fees, non-cash adjustment fees, and similar fees (sales and use taxes)
dc.typeText
sd.specificationsThis South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.
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