Sales and Use Tax
03.24.2020 |
Erik P. Doerring
On March 17, 2020, the South Carolina Department of Revenue announced, through SC Information Letter #20-3, that all South Carolina tax filing and payment deadlines…
01.27.2020 |
Jeffrey T. Allen
Erik P. Doerring
The South Carolina Department of Revenue (DOR) has issued a proposed Revenue Ruling which will have a significant impact on South Carolina tobacco retailers, if…
01.22.2020 |
Jeffrey T. Allen
South Carolina imposes sales tax on retail sales of tangible personal property. South Carolina generally does not impose a sales tax on intangible property, however,…
06.5.2019 |
Jeffrey T. Allen
In South Carolina, a maximum or “capped” sales tax of $500 ($300 for sales on or before June 30, 2017) is imposed on the sale…
09.20.2018 |
Jeffrey T. Allen
The Policy Division of the South Carolina Department of Revenue has issued a final revenue ruling, SC Revenue Ruling #18-14, addressing retailers without a physical…
08.15.2018 |
Jeffrey T. Allen
The Policy Division of the South Carolina Department of Revenue has issued a draft revenue ruling addressing retailers without a physical presence in South Carolina.…
07.23.2018 |
Erik P. Doerring
South Carolina imposes a sales tax on the retail sale of tangible personal property in the state. South Carolina also charges a separate and related…
07.17.2018 |
Jeffrey T. Allen
Following the Supreme Court's landmark decision in South Dakota v. Wayfair, Inc., the Director of the South Carolina Department of Revenue, Hartley Powell, announced that…
06.21.2018 |
Jeffrey T. Allen
The Supreme Court issued its opinion in South Dakota v. Wayfair, Inc. on June 21, 2018. The closely followed case involved a South Dakota law…
05.14.2018 |
Jeffrey T. Allen
In an important decision, the South Carolina Administrative Law Court (ALC) recently ruled that a bartending service was not liable for sales tax on separately-stated…
