Educational performance of military-connected children

The Education Oversight Committee, working with the State Board of Education established a comprehensive annual report concerning the performance of military-connected children who attend primary, elementary, middle, and high schools in this State. The annual comprehensive report addresses attendance, academic performance in reading, math, and science, and graduation rates of military connected children. This report does not address military-connected students educated in Department of Defense schools, private schools and home school settings.

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.