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Publication

SC information letter #21-3

South Carolina Department of Revenue
Abstract
The Department is announcing that the simplified refund procedure set forth in SC Information Letter #20-18 has been extended and will apply to admissions tax refunds to ticketholders for events scheduled from March 31, 2020 through June 30, 2021 affected by COVID-19 and that are refunded by the business to the ticketholder through June 30, 2021.
Issue Date
2021-01-20
Keywords
South Carolina Department of Revenue--Periodicals, Advisory opinions--South Carolina, Tax refunds--South Carolina, Amusements--Taxation--South Carolina, Amusement parks--Taxation--South Carolina, Coronavirus infections--South Carolina, COVID-19 (Disease)--South Carolina
Type
Text
Rights
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))
Digitization Specifications
South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.