South Carolina updates exemptions.

The South Carolina Department of Revenue has compiled a listing of current local sales and use taxes, including their exemptions, of thirty-three counties in the state. The tax type and the effective dates of the exemption include: state exemptions, maximum tax items, casual excise items, stamp purchases and certain food sales. Additionally, various types of local options taxes are listed and described, including those pertaining to school districts, capital projects tax and the transportation tax. The state notes that Information Letters are only issued with the intent to assist the public with general tax knowledge; they hold no precedence and are not binding on the public or the Department. (Information Letters 04-9, South Carolina Department of Revenue, April 14, 2004)

Posted on June 15, 2004