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, certain intangible property is deemed to be tangible...more
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 presence in South Carolina. The ruling comes on the heels of...more
9/20/2018
/ Department of Revenue ,
Economic Presence Nexus ,
Final Guidance ,
Internet Retailers ,
Online Platforms ,
Retail Licenses ,
Retailers ,
Sales & Use Tax ,
Sellers ,
State Taxes ,
Tangible Property
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. Comments on the draft ruling are due by August 27, 2018,...more
8/15/2018
/ Amazon ,
Comment Period ,
Department of Revenue ,
Economic Presence Nexus ,
Internet Retailers ,
Online Platforms ,
Public Comment ,
Registration Requirement ,
Retail Licenses ,
Retailers ,
Sales & Use Tax ,
Sellers ,
State Taxes ,
Tangible Property ,
Tax Returns
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 service charges. See A Southern Bartender v. South...more
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 of 2018. A number of tax cases are also pending before the Court of...more
5/3/2018
/ 501(c)(3) ,
Administrative Law Judge (ALJ) ,
Appeals ,
Attorney's Fees ,
But For Causation ,
Charitable Organizations ,
Charter Schools ,
Contractors ,
Department of Revenue ,
Good Cause ,
Hospitals ,
Income Taxes ,
IRS ,
Local Taxes ,
Misallocation of Funds ,
Multistate Corporations ,
Notice of Appeal ,
Personal Property ,
Petition for Writ of Certiorari ,
Property Tax ,
Public Schools ,
Remand ,
Retail Sales ,
Retailers ,
Retroactive Taxes ,
Sales & Use Tax ,
Sales Tax ,
SC Supreme Court ,
State and Local Government ,
Tangible Property ,
Tax Assessment ,
Tax Audits ,
Tax Court ,
Tax Exemptions ,
Tax Legislation ,
Tax Liability ,
Tax Liens ,
Tax Litigation ,
Tax Penalties ,
Tax Refunds