SC information letter #21-3

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Authors
South Carolina Department of Revenue
Issue Date
2021-01-20
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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
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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.
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South Carolina State Library
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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))
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