South Carolina AG Issues Guidance on Sales Taxation of Catering, Portable Toilet Delivery Services

South Carolina AG Issues Guidance on Sales Taxation of Catering, Portable Toilet Delivery Services

South Carolina Office of the Attorney General

The South Carolina attorney general's office, in response to an inquiry about the sales taxation of a caterer's food and bartending services and a business owner's portable toilet delivery service, explained that the specific circumstances of a taxpayer's transactions must be evaluated to determine whether the true object of the service is the lease or rental of tangible personal property, which is taxable.

The South Carolina attorney general's office, in response to an inquiry about the sales taxation of a caterer's food and bartending services and a business owner's portable toilet delivery service, explained that the specific circumstances of a taxpayer's transactions must be evaluated to determine whether the true object of the service is the lease or rental of tangible personal property, which is taxable.

The South Carolina attorney general's office, in response to an inquiry about the sales taxation of a caterer's food and bartending services and a business owner's portable toilet delivery service, explained that the specific circumstances of a taxpayer's transactions must be evaluated to determine whether the true object of the service is the lease or rental of tangible personal property, which is taxable. The office suggested that the interested parties contact the Department of Revenue to discuss how it would interpret their potential tax liability.

The South Carolina attorney general's office, in response to an inquiry about the sales taxation of a caterer's food and bartending services and a business owner's portable toilet delivery service, explained that the specific circumstances of a taxpayer's transactions must be evaluated to determine whether the true object of the service is the lease or rental of tangible personal property, which is taxable. The office suggested that the interested parties contact the Department of Revenue to discuss how it would interpret their potential tax liability.