Ryan Tax Gateway, South Carolina Electronic Commerce Taxation

South Carolina Electronic Commerce Taxation

Administrative

South Carolina Information Letter dated 11/24/98
South Carolina Private Letter Ruling 89-21 computer access time.
South Carolina Revenue Ruling 89-14 communication services.
South Carolina Revenue Ruling 96-3 electronic delivery of computer software.

Cases

Citizens & Southern Systems, Inc. v. South Carolina Tax Commission, 280 S. Car. 138, 311 S.E. 2d 717 ( electronically transmitted canned software) (1984).

Commentaries

Vertex Inc. Tax Cybrary - South Carolina

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