SC revenue ruling #22-7
South Carolina Department of Revenue
Advisory opinions--South Carolina , Boats and boating--Taxation--South Carolina , Excise tax--South Carolina , Use tax--South Carolina , Sales tax--South Carolina
The purpose of this advisory opinion is to update guidance concerning the application of state and local sales and use taxes, and the casual excise tax, to sales of boats, boat motors, and boat trailers when sold individually or as a package.
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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