Sales and Use Tax
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…
05.3.2018 |
Jeffrey T. Allen
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…
05.11.2017 |
Erik P. Doerring
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.…
10.19.2016 |
Jeffrey T. Allen
The South Carolina Department of Revenue (SCDOR) released its annual tax legislative update on October 10, 2016 in SC Information Letter #16-11. The guidance provides…
07.14.2016 |
Jeffrey T. Allen
The South Carolina Department of Revenue ("DOR") has issued new SC Revenue Ruling #16-6, providing use tax information for individuals, businesses, and nonprofits. The ruling…
