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Tax Law

South Carolina Issues PLR Guidance Finding Car Rental Company Responsible for Sales Tax

On March 31, the South Carolina Department of Revenue issued a private letter ruling (PLR) finding that a car rental company in the state is responsible for sales tax on short-term rentals because it qualifies as a marketplace facilitator. The DOR determined that the company was a marketplace facilitator because it operates on a website through which cars are listed for rent from one third party user to another.