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COIN OPERATED AMUSEMENT DEVICES: Any amusement machine or device operated by means of the insertion of a coin, token or similar object for the purpose of amusement or skill and for the playing of which a fee is charged.
What is a local option use tax?
For definitional purposes, ―local option‖ refers to taxes that are levied with state approval by city, county, and special district governments, including school districts.
What is the local option tax in South Carolina?
The Local Option Sales Tax (LOST) is authorized under S.C. Code Section 4-10-10. This tax is a general sales and use tax on retail sales that are taxable under the state sales and use tax. This tax is imposed to reduce the property tax burden on persons in the counties where this tax is imposed.
Does South Carolina have a local tax?
South Carolina counties, upon local referendum, are authorized to impose various local option taxes in addition to the 6 percent sales tax imposed by the state.
What coins do vending machines take?
Do Vending Machines Take Dimes, Pennies, Nickels, and Other Coins? Most vending machines do accept dimes, nickels, quarters, and other coins and bills in addition to one dollar bills and other variations of coins/paper money.
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A local option sales tax is often used as a means of raising funds for specific local or area projects, such as improving area streets and roads, or refurbishing a communitys downtown area. LOSTs are always appended onto a states base sales tax rate, most commonly at a rate of 1%.
What is the local sales tax in South Carolina?
Sales Tax The statewide Sales Use Tax rate is six percent (6%). Counties may impose an additional one percent (1%) local sales tax if voters in that county approve the tax. Generally, all retail sales are subject to the Sales Tax. Our online Sales Use Tax Seminars and Sales Tax Workshops are free to the public.
Related links
Withholding - SC Department of Revenue
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Every person who maintains or permits the use of a machine or device, operated by coin or thing of value, for the purpose of amusement must apply for and
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