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 #16-1

After several inquiries from the trucking industry, the Department of Revenue established the conversion factors for compressed natural gas and liquefied natural gas in August, 2014. This advisory opinion now represents the Department’s official position concerning these conversion factors. The Department also recently established the conversion factor for liquefied propane gas. This advisory now represents the Department’s official position concerning this conversion factor.

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.

Environmental affairs enforcement report

This is a list of actions taken against businesses that are not in compliance with environmental regulations including underground storage tanks, hazardous waste, drinking water, water pollution and solid waste. It is broken down by enforcement by various divisions of DHEC including the Bureau of Land and Waste Management, Bureau of Water, Bureau of Air Quality, Bureau of Environmental Health Services and Division of Ocean and Coastal Resource Management.

Environmental affairs enforcement report

This is a list of actions taken against businesses that are not in compliance with environmental regulations including underground storage tanks, hazardous waste, drinking water, water pollution and solid waste. It is broken down by enforcement by various divisions of DHEC including the Bureau of Land and Waste Management, Bureau of Water, Bureau of Air Quality, Bureau of Environmental Health Services and Division of Ocean and Coastal Resource Management.

Environmental affairs enforcement report

This is a list of actions taken against businesses that are not in compliance with environmental regulations including underground storage tanks, hazardous waste, drinking water, water pollution and solid waste. It is broken down by enforcement by various divisions of DHEC including the Bureau of Land and Waste Management, Bureau of Water, Bureau of Air Quality, Bureau of Environmental Health Services and Division of Ocean and Coastal Resource Management.

Environmental affairs enforcement report

This is a list of actions taken against businesses that are not in compliance with environmental regulations including underground storage tanks, hazardous waste, drinking water, water pollution and solid waste. It is broken down by enforcement by various divisions of DHEC including the Bureau of Land and Waste Management, Bureau of Water, Bureau of Air Quality, Bureau of Environmental Health Services and Division of Ocean and Coastal Resource Management.

Environmental affairs enforcement report

This is a list of actions taken against businesses that are not in compliance with environmental regulations including underground storage tanks, hazardous waste, drinking water, water pollution and solid waste. It is broken down by enforcement by various divisions of DHEC including the Bureau of Land and Waste Management, Bureau of Water, Bureau of Air Quality, Bureau of Environmental Health Services and Division of Ocean and Coastal Resource Management.

Environmental affairs enforcement report

This is a list of actions taken against businesses that are not in compliance with environmental regulations including underground storage tanks, hazardous waste, drinking water, water pollution and solid waste. It is broken down by enforcement by various divisions of DHEC including the Bureau of Land and Waste Management, Bureau of Water, Bureau of Air Quality, Bureau of Environmental Health Services and Division of Ocean and Coastal Resource Management.

Environmental affairs enforcement report

This is a list of actions taken against businesses that are not in compliance with environmental regulations including underground storage tanks, hazardous waste, drinking water, water pollution and solid waste. It is broken down by enforcement by various divisions of DHEC including the Bureau of Land and Waste Management, Bureau of Water, Bureau of Air Quality, Bureau of Environmental Health Services and Division of Ocean and Coastal Resource Management.

Environmental affairs enforcement report

This is a list of actions taken against businesses that are not in compliance with environmental regulations including underground storage tanks, hazardous waste, drinking water, water pollution and solid waste. It is broken down by enforcement by various divisions of DHEC including the Bureau of Land and Waste Management, Bureau of Water, Bureau of Air Quality, Bureau of Environmental Health Services and Division of Ocean and Coastal Resource Management.

Environmental affairs enforcement report

This is a list of actions taken against businesses that are not in compliance with environmental regulations including underground storage tanks, hazardous waste, drinking water, water pollution and solid waste. It is broken down by enforcement by various divisions of DHEC including the Bureau of Land and Waste Management, Bureau of Water, Bureau of Air Quality, Bureau of Environmental Health Services and Division of Ocean and Coastal Resource Management.

Environmental affairs enforcement report

This is a list of actions taken against businesses that are not in compliance with environmental regulations including underground storage tanks, hazardous waste, drinking water, water pollution and solid waste. It is broken down by enforcement by various divisions of DHEC including the Bureau of Land and Waste Management, Bureau of Water, Bureau of Air Quality, Bureau of Environmental Health Services and Division of Ocean and Coastal Resource Management.

Environmental affairs enforcement report

This is a list of actions taken against businesses that are not in compliance with environmental regulations including underground storage tanks, hazardous waste, drinking water, water pollution and solid waste. It is broken down by enforcement by various divisions of DHEC including the Bureau of Land and Waste Management, Bureau of Water, Bureau of Air Quality, Bureau of Environmental Health Services and Division of Ocean and Coastal Resource Management.

Environmental affairs enforcement report

This is a list of actions taken against businesses that are not in compliance with environmental regulations including underground storage tanks, hazardous waste, drinking water, water pollution and solid waste. It is broken down by enforcement by various divisions of DHEC including the Bureau of Land and Waste Management, Bureau of Water, Bureau of Air Quality, Bureau of Environmental Health Services and Division of Ocean and