South Carolina – Department of Revenue Prepares To Launch New Website

SALT Report 3539 – The South Carolina Department of Revenue will launch their new website on December 19th.  When you visit www.sctax.org you will be automatically redirected to the new site, dor.sc.gov.  Some new features include an advanced search option Continue reading South Carolina – Department of Revenue Prepares To Launch New Website

South Carolina – Guidance On Nexus Creating Activities For Sales And Use Tax

SALT Report 3487 – The South Carolina Department of Revenue has released a ruling which provides guidance on nexus.  Nexus is defined as a “sufficient connection between a person and a state, and a sufficient connection between an activiity, property, Continue reading South Carolina – Guidance On Nexus Creating Activities For Sales And Use Tax

South Carolina – Columbia Sales Tax Seminar For Photographers And Videographers

SALT Report 3463 – The South Carolina Department of Revenue will host a seminar on September 25, 2014 to discuss sales and use taxes, local taxes, sales tax exemptions, and electronic services with taxpayers in the business of photography and Continue reading South Carolina – Columbia Sales Tax Seminar For Photographers And Videographers

South Carolina – Cloud Computing and Storage Not Subject To Sales And Use Tax

SALT Report 3461 – The South Carolina Department of Revenue issued Private Letter Ruling 14-2 which stated that cloud computing and storage services provided by the taxpayer, and usage fees associated with these services, were not subject to sales and Continue reading South Carolina – Cloud Computing and Storage Not Subject To Sales And Use Tax

South Carolina – Sales Tax Holiday August 1 and August 3, 2014

SALT Report 3424 – Beginning 12:01 a.m. on the first Friday in August and ending at twelve midnight the following Sunday, South Carolina will host a sales tax holiday. All purchases of clothing, footwear, computers, linens and school supplies will Continue reading South Carolina – Sales Tax Holiday August 1 and August 3, 2014

South Carolina – Sales and Use Tax Relief For 85 Year Olds (Or Older)

SALT Report 3283 – The South Carolina Department of Revenue released Revenue Ruling #08-5 providing relief for octogenarians. “The South Carolina sales and use tax law provides a lower state tax rate for purchases by individuals 85 years of age Continue reading South Carolina – Sales and Use Tax Relief For 85 Year Olds (Or Older)

South Carolina – New Call Center; One Support Number

SALT Report 3280 – The South Carolina DOR implemented a more streamlined contact center which routes all taxpayer calls through one support number in efforts to provide the best quality and timely customer service; taxpayers now hear a new phone Continue reading South Carolina – New Call Center; One Support Number

South Carolina – Click-Through Nexus Bill Introduced (Senate Bill 870)

SALT Report 3218 – On Tuesday, January 14th 2014, State Sen. Marlon Kimpson, (D-Charleston) filed Senate Bill 870 to implement a recommendation by the state’s Tax Realignment Commission establishing a system for online retailers to collect South Carolina state sales Continue reading South Carolina – Click-Through Nexus Bill Introduced (Senate Bill 870)

South Carolina – Identity and Credit Protection Enrollment Period Begins

SALT Report 3117 – The South Carolina Department of Revenue issued a reminder to taxpayers who were affected by last year’s security breach.  The notice provides that the State is offering an additional year of identity theft protection and identity Continue reading South Carolina – Identity and Credit Protection Enrollment Period Begins

South Carolina – Remittance of Accommodations Tax

SALT Report 3095 – The South Carolina Department of Revenue issued a fact sheet that discusses the sales tax imposed on room accommodations.  The fact sheet was written to ensure that revenue collected as a result of the 2% accommodations Continue reading South Carolina – Remittance of Accommodations Tax