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SC Revenue Ruling #25-2
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
The purpose of this advisory opinion is to update the Department’s guidance concerning which boat trailers, farm trailers, and other utility trailers are subject to sales or use tax rather than the Infrastructure Maintenance Fee (“IMF”).
Issue Date
2025-02-12
Keywords
South Carolina Department of Revenue--Periodicals, Taxation--South Carolina, Boat trailers--South Carolina, Farm trailers--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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