Posts tagged true object" test.
In an important decision, the South Carolina Administrative Law Court (ALC) recently ruled that a bartending service was not liable for sales tax on separately-stated service charges. See A Southern Bartender v. South Carolina Department of Revenue, Docket No. 17-ALJ-17-0002-CC (April 26, 2018). The business provided several bartending service packages. Customers could choose to pay a flat price for both alcohol and bartending services together, but could also select to pay for the alcohol and bartending services separately and where the alcohol and bartending services were ...
Posted in: Sales and Use Tax, South Carolina Tax
Tags: A Southern Bartender v. South Carolina Department of Revenue, ALC decision of sales tax, bartending services, retail business sales tax, retail sales tax, SC sales tax, South Carolina sales tax, true object" test