2020-09-082020-09-082020-07-06https://dc.statelibrary.sc.gov/handle/10827/34707Due to the unprecedented closings of businesses and social distancing measures recommended by the Governor and DHEC for South Carolina during the Coronavirus (COVID-19) pandemic, many 2020 spectator sports events and concerts have been cancelled or postponed. It is likely that refunding pre-event ticket payments due to COVID-19 may continue into the summer and fall for many large events. In addition, a monthly admissions tax return could be amended many times as the business continuously issues refunds due to COVID-19 over an extended period of time.As a result, the Department is announcing a temporary simplified claim for refund procedure allowing a qualifying business to file a request no more than once a month for a refund of paid admissions tax as refunds are issued to ticketholders due to COVID-19.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--PeriodicalsAmusements--Taxation--South CarolinaAmusement parks--Taxation--South CarolinaCoronavirus infections--South CarolinaCOVID-19 (Disease)--South CarolinaText