SC INFORMATION LETTER #16-3

The South Carolina Code of Laws allows the imposition of various types of local sales and use taxes. Citizens of a county, depending upon the needs within the county, may impose one or several local sales and use taxes. Attached are three charts that provide guidance concerning the various types of local sales and use taxes collected by the Department of Revenue and the types of exemptions allowed under each tax.

SC revenue ruling #16-3

Restaurants in South Carolina have begun utilizing electronic tablet table top ordering and bill payment devices. The purpose and intended use of these devices is to streamline the ordering and bill payment processes by allowing restaurant patrons the ability to order food and beverages through a mobile menu and to pay for meals on demand. This advisory opinion reflects the Department’s official position regarding electronic “table top ordering devices” used by restaurants.

TAG & RELEASE Volume 16, No. 3 April 2011

Tag & Release is the newsletter for the South Carolina Governor's Cup Billfishing Series, an official program of the South Carolina Department of Natural Resources in cooperation with the South Carolina Department of Parks, Recreation and Tourism and the Harry R.E. Hampton Memorial Wildlife Fund.