SC revenue ruling #22-12
South Carolina Department of Revenue
Advisory opinions--South Carolina , Fuel--Taxation--South Carolina
The purpose of this advisory opinion is to update SC Revenue Ruling #05-1, “Fuel Surcharges by Retailers Delivering Tangible Personal Property,” to include additional examples illustrating the application of the sales and use tax when retailers charge fuel surcharges to their customers when delivering taxable or exempt tangible personal property via their own vehicles
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