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South Carolina tax relief for helpful out-of-state businesses

  • Oct 20, 2016 | Gail Cole

 Businesses often travel from other states to assist in recovery and clean up efforts after a natural disaster.

Out-of-state businesses that have been asked to come to South Carolina in order to help with disaster relief in the wake of Hurricane Matthew are exempt from state and local business registration and tax payment and filings for a limited period of time.

The exemption is in effect during the “disaster period,” which begins within 10 days of the first day the state of emergency or disaster was declared by the governor, president, or director of the Department of Revenue, and President Obama issued an emergency disaster declaration for the state on October 11, 2016. The disaster period ends “60 days after the declared period ends, or any longer period authorized by the designated state official or agency.”

Among other taxes, the exemption applies to “sales and use tax, or property tax on equipment used or consumed during the disaster period.” However, out-of-state businesses are not exempt from transaction taxes and fees, including but not limited to the following:

  • Accommodations taxes
  • Car rental taxes
  • Fuel taxes and fuel user fees
  • Sales and use taxes on materials or services subject to sales and use tax

Additional information is available from the South Carolina Department of Revenue in SC Information Letter #16-13.

Tax automation in the cloud facilitates sales and use tax compliance, even after natural disaster has struck. Learn more.

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.