Transcription of Exemptions
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June 2018 Chapter 9, Page 1 Chapter 9 Exemptions A. Exemptions Authorized under the Sales and Use Tax Law (Chapter 36 of Title 12) The South Carolina sales and use tax law contains numerous As a general rule, tax exemption statutes are strictly construed against the This rule of strict construction simply means that constitutional and statutory language will not be strained or liberally construed in the taxpayer s The following briefly describes South Carolina s sales and use tax For purposes of this discussion, South Carolina s Exemptions are divided into the following categories: Government Related Exemptions Business Related Exemptions Agricultural Exemptions Educational Exemptions General Public Good Exemptions Alternative Energy Exemptions The following provides a list of the Exemptions in each of the above categories and a list of relevant statutes, court cases, regulations, and advisory opinions for each exemption (if any).
Exemptions . A. Exemptions Authorized under the Sales and Use Tax Law (Chapter 36 of Title 12) The South Carolina sales and use tax law contains numerous exemptions. 1. As a general rule, tax exemption statutes are strictly construed against the taxpayer. 2. This rule of strict
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