SC revenue ruling #22-13
South Carolina Department of Revenue
Property tax--South Carolina , Advisory opinions--South Carolina , Tax exemption--South Carolina
The purpose of this advisory opinion is to update SC Revenue Ruling #18-13 concerning the partial property tax exemption for manufacturing property to reflect changes made to the partial exemption by Act. No. 39 of 2021, which excludes public utilities from application of the partial exemption, and Act No. 228 of 2022 which increases the amount of the partial exemption, eliminates the phase-in of the partial exemption, and increases the reimbursement cap for the partial exemption.
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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