SC revenue ruling #22-8
South Carolina Department of Revenue
Advisory opinions--South Carolina , Sales tax--South Carolina , Use tax--South Carolina
The purpose of this advisory opinion is to update Department guidance with respect to the criteria that must be met to require a retailer to remit a local jurisdiction’s sales and use tax when delivering the product to a purchaser located in another local jurisdiction (e.g., counties, municipalities, school districts).
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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