Sales, Use, Accommodations And Local Sales Tax Booklet - Forms And Instructions - South Carolina Department Of Revenue - 2014 Page 36
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86Collection of Catawba Tribal Sales Tax
The Catawba Tribal Sales Tax is set aside in a tribal trust fund for the benefit of the tribe and its members. The
reservation is located in parts of York and Lancaster counties. The chart shown below illustrates the type of tax imposed
and tax rate to be collected from various points of delivery.
New Sales Tax Rate for Catawba Tribal Tax Effective May 1, 2009
Tax Chart of Applicable Tax Type and Rates on Sales to Catawba Reservation
Tax Rate by County
Explanation of Applicable Deliveries
Tax Type
York
Lancaster
Retailers located on the reservation and making a sale (delivery) on the reservation
Tribal Tax
**7%
**8%
Retailers located within the state and off the reservation making a sale (delivery) on the
Tribal Tax
** 7%
**8%
reservation greater than $100.00.
*Retailers located within the state and off the reservation making a sale (delivery)
State Tax
*6%
*6%
on the reservation of $100.00 or less.
Only
*Retailers located outside the state (registered with DOR) making a sale (delivery)
State Tax
*6%
*6%
on the reservation
Only
*Local taxes would not be applicable in these circumstances only.
**Note: The tribal sales tax rates within the Reservation may change in the future. For additional information concerning the tribal
sales tax see SC Revenue Ruling #98-18.
Collection of Tourism Development Tax
The Municipal Council of the City of Myrtle Beach has implemented a 1% Local Option Tourism Development Fee
(referred to as Tourism Development Sales and Use Tax). This tourism development tax is imposed specifically for
tourism advertisement and promotion directed at non-South Carolina residents.
This tax is collected by retailers located in or making sales into the City of Myrtle Beach. Retailers reporting the tourism
development tax must report the tax by the municipality of delivery (as preprinted in Section 7 on Form ST-389). The tax
does not apply to items subject to a maximum tax or the gross proceeds of sales of unprepared food that may lawfully be
purchased with United States Department of Agriculture food coupons.
Submit all pages containing applicable data.
page 8 of 8
50638063
35
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Sc1040tc Worksheet Instructions - Credit For Taxes Paid To Another State - South Carolina Department Of Revenue
Financial
Form St-3t - Schedule A - Sales And Use Tax Returns - South Carolina Department Of Revenue
Financial
Instructions Fo Form Sc1041 - Fiduciary Income Tax Return - South Carolina Department Of Revenue
Financial
Instructions For Tobacco Report Form Of Non-participating Manufacturers - South Carolina Department Of Revenue
Financial
Sales/use And Parking Tax Return Form 8060 Instructions - New Orleans Department Of Finance-bureau Of Revenue
Financial
Form L-2201 - South Carolina Biomass Energy Incentive Payment Application - South Carolina Department Of Revenue - 2012
Financial
Related Categories
Parent category: Financial