SC INFORMATION LETTER #16-5

A citator of advisory opinions issued by the Department from 1987 through March 2016 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published. This citator has been compiled as a reference tool for the convenience of taxpayers, tax practitioners, and Department employees

SC information letter #16-6

Code Section 12-36-2120(57) provides for an annual three-day sales tax holiday for sales taking place from 12:01 a.m. on the first Friday in August and ending at midnight on the following Sunday. Accordingly, the 2016 sales tax holiday weekend will begin Friday, August 5, 2016 at 12:01 a.m. and end Sunday, August 7, 2016 at midnight. A partial list of exempted items is included.

SC INFORMATION LETTER #16-8

A citator of advisory opinions issued by the Department from 1987 through June 2016 is available. This citator provides assistance in determining what effect new advisory opinions have on those previously published. This citator has been compiled as a reference tool for the convenience of taxpayers, tax practitioners, and Department employees

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 private letter ruling

This paper gives a ruling on the annual membership fees paid to a company that allow members to receive the benefits that are associated with shopping on-line and are subject to South Carolina sales tax as part of the consideration paid for the purchase of tangible personal property pursuant to Code Section 12-36-60. It also rules on the free one month trial membership offered by a company that allows individuals to receive the same benefits as other members that are associated with shopping on-line and is not a sale of tangible personal property for a consideration under Code Section 12-36-100 and, therefore, is not subject to South Carolina sales and use tax.