2021-08-102021-08-102021-06-24https://dc.statelibrary.sc.gov/handle/10827/38762The purpose of this advisory opinion is to provide guidance in determining who can apply for a sales tax refund or use tax refund - the retailer or the purchaser, and to set forth he process for filing the claim.application/pdfDocumentCopyright 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))South Carolina Department of Revenue--PeriodicalsAdvisory opinions--South CarolinaTax refunds--South CarolinaSales tax--South CarolinaUse tax--South CarolinaText