2021-08-092021-08-092021-06-10https://dc.statelibrary.sc.gov/handle/10827/38725The purpose of this advisory opinion is to provide guidance to persons filing a sales and use tax return regarding the discount provided in Code Section 12-36-2610 for timely filing and paying the sales and use taxes due.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))Advisory opinions--South CarolinaSouth Carolina Department of Revenue--PeriodicalsSales tax--South CarolinaUse tax--South CarolinaText