SC revenue ruling #22-12

Authors
South Carolina Department of Revenue
Keywords
Advisory opinions--South Carolina , Fuel--Taxation--South Carolina
Abstract
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
Description
URI
https://dc.statelibrary.sc.gov/handle/10827/47473
Collections
SC Revenue Rulings
Thumbnail Image
Files
DOR_Revenue_Ruling_22-12.pdf (219.11 KB)
Issue Date
2022-11-18
Contributor
Date Accessioned
2023-01-12T16:40:53Z
Date Available
2023-01-12T16:40:53Z
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.