2020-10-062020-10-062020-08-05https://dc.statelibrary.sc.gov/handle/10827/34893The purpose of this Information Letter is to remind retailers and consumers of the application of the sales and use tax to an additional COVID-19 surcharge or fee, a handling fee, a takeout charge, or similar charge.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--PeriodicalsSales tax--South CarolinaUse tax--South CarolinaText