South Carolina DSL access.

DSL service charges are not subject to sales and use tax from October 1, 1998 to November 1, 2003 due to the federal Internet Tax Freedom Act. This act is applicable to all Internet access, as well as preventing multiple or discriminatory taxes on electronic commerce. (South Carolina Department of Revenue, Private Letter Ruling 03-2, March 10, 2003)

Posted on June 15, 2003