Through what date did South Carolina extend the simplified COVID-19 admissions tax refund procedure (per SC IL #21-3)?

Plain-English summary

South Carolina extended a temporary, simplified way for businesses to recover admissions tax they had already paid on tickets they later refunded to customers because of COVID-19. Admissions tax is charged on paid admissions to places of amusement; when an event is cancelled and the business refunds the ticket, the business is left having remitted tax on a sale that was undone.

In SC Information Letter #20-18 (June 6, 2020), the Department created a simplified claim-for-refund procedure: a qualifying business could file a request no more than once a month for a refund of paid admissions tax as it issued ticket refunds to customers because of COVID-19. That original procedure covered events scheduled March 31, 2020 through December 31, 2020 and refunded by the business through December 31, 2020.

This letter extends that same procedure. It now applies to admissions tax refunds for events scheduled March 31, 2020 through June 30, 2021 that are refunded to the ticketholder through June 30, 2021. Nothing else about the procedure changed.

What this means for you

Businesses that collected admissions tax on cancelled events

If you refunded ticketholders for COVID-19-affected events, you can use the simplified once-a-month claim procedure to recover the admissions tax you already remitted, as long as both the event and your refund fall within the extended window (through June 30, 2021).

How to get the details

The full text of SC Information Letter #20-18 and the refund process is on the Department's Law and Policy page at dor.sc.gov/policy. Questions can go to the Department's Miscellaneous Tax Section at 803-896-1970 or [email protected].

Common questions

Q: How often can I file a refund claim under this procedure?
A: No more than once a month.

Q: Does this cover events or refunds after June 30, 2021?
A: No. The extended procedure covers events scheduled through June 30, 2021 that are refunded to the ticketholder through June 30, 2021.

Subject

COVID-19 Temporary Claim for Admissions Tax Refund Process - Extended Through June 30, 2021

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL21-3.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC INFORMATION LETTER #21-3

SUBJECT:

COVID-19 Temporary Claim for Admissions Tax Refund Process - Extended
Through June 30, 2021
(Admissions Tax)

DATE:

January 20, 2021

MODIFIES;

SC Information Letter #20-18

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (2005)
S.C. Revenue Procedure #09-3

SCOPE:

An Information Letter is a written statement issued to the public to
announce general information useful in complying with the laws
administered by the Department. An Information Letter has no
precedential value.

On June 6, 2020, the Department issued SC Information Letter #20-18 to announce a simplified
claim for refund procedure allowing a qualifying business to file a request no more than once a
month for a refund of paid admissions tax as refunds are issued to ticketholders due to COVID19. This simplified procedure applied to admissions tax refunds to ticketholders for events
scheduled from March 31, 2020 through December 31, 2020 affected by COVID-19 and that are
refunded by the business to the ticketholder through December 31, 2020.
The Department is announcing that the simplified refund procedure set forth in SC Information
Letter #20-18 has been extended and will apply to admissions tax refunds to ticketholders for
events scheduled from March 31, 2020 through June 30, 2021 affected by COVID-19 and that
are refunded by the business to the ticketholder through June 30, 2021.
The full text of SC Information Letter #20-18 and the refund process can be found on the
Department’s Law and Policy page at dor.sc.gov/policy.
Questions concerning the simplified admissions tax refund procedure allowed due to COVID-19
should be directed to the Department’s Miscellaneous Tax Section at 803-896-1970 or
[email protected].

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