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SC Revenue Ruling #25-3
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
This ruling explains the sales tax implications of a retail business withdrawing items from its inventory for the business’ own use. This ruling also explains South Carolina’s specific provisions on withdrawals for use for certain industries.
Issue Date
2025-03-24
Keywords
Sales tax--South Carolina--Periodicals, Use tax--South Carolina--Periodicals, Advisory opinions--South Carolina
Type
Periodical
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.
Digitization Specifications
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