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SC Revenue Procedure #25-1
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
The Capital Project Sales Tax Act allows a county to impose a sales and use tax not to exceed 1% if the county’s governing body enacts an ordinance and the ordinance is approved in a referendum. The tax must be for a specific purpose and for a limited amount of time. The funds raised by the tax may be used to pay for the projects authorized by the ordinance and referendum or may be used to defray debt on bonds issued to pay for the authorized projects.
Issue Date
2025-03-28
Keywords
South Carolina Department of Revenue--Periodicals, Advisory opinions--South Carolina--Periodicals, Sales tax--South Carolina--Periodicals, Use tax--South Carolina--Periodicals
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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