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SC Private Letter Ruling #24-3
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
“Flex dollars” are options offered by educational institutions as part of the board plans students may select at the beginning of the term for meals or other food items provided by on-campus food service facilities. Therefore, sales of prepared meals and other food items to students using “flex dollars” are not retail sales and are not subject to the state sales tax.
Issue Date
2024-08-05
Keywords
South Carolina Department of Revenue--Periodicals, Advisory opinions--South Carolina, Sales tax--South Carolina
Type
Periodical
Rights
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