South Carolina Will No Longer Mail Admissions Tax Returns

Effective June 1, 2017, the South Carolina Department of Revenue will no longer mail Admissions Tax Returns (L-511) to taxpayers. Admissions tax must be collected by all places of amusement when an admission fee has been charged. The tax is 5% of the paid admissions. Failure to properly complete the L-511 Admissions Tax Return will result in a $500 Failure to Comply penalty.The tax returns are due by the 20th of the month following the period covered by the return. For more information, click here. (Notice, South Carolina Department of Revenue, May 5, 2017)

Posted on June 5, 2017