SC revenue ruling #19-7

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Authors
South Carolina Department of rev
Issue Date
2019-09-16
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Text
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Keywords
Sales tax--South Carolina , Use tax--South Carolina , Credit cards--South Carolina , Government purchasing--South Carolina , Advisory opinions--South Carolina
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Abstract
The advisory opinion concerns the application of the sales and use tax to sales of tangible personal property and sleeping accommodations to federal, state and local government employees, foreign diplomats, federal credit union employees, and nonprofit organization employees. The purpose of this update is to inform retailers that federal government employees are using new credit cards to purchase tangible personal property and sleeping accommodations.
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South Carolina State Library
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Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
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