South Carolina Sales Tax on Cloud Based Services
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,…
Sales and Use Tax
Important South Carolina Decision Finds ATV Sales are Subject to Lower “Maximum Tax”
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…
South Carolina Department of Revenue Issues Final Guidance for Remote Sellers
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…
South Carolina Publishes Remote Seller Sales Tax Guidance
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.…
South Carolina Department of Revenue Provides Guidance on Differences Between State Sales and Use Taxes
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…
South Carolina Announces that Remote Sellers Must Prepare to Collect South Carolina Sales Tax
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…
US Supreme Court Overturns Physical Presence Requirement in Landmark Decision
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…
South Carolina Court Rules that Separately-Stated Service Charges are not Subject to Sales Tax
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…
South Carolina Tax Litigation Update: First Quarter 2018
There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter…
The New South Carolina Gas Tax
South Carolina's gas tax is one of the lowest in the country. The result is the deplorable condition of the state's highway system and roads.…