Qualifying amusement businesses eligible for admissions tax refund through SCDOR

Qualifying amusement businesses eligible for admissions tax refund through SCDOR
Qualifying amusement establishments in South Carolina can apply for an admissions tax refund from the state Department of Revenue through a new, streamlined process.

MYRTLE BEACH, S.C. (WMBF) – Qualifying amusement establishments in South Carolina can apply for an admissions tax refund from the state Department of Revenue through a new, streamlined process.

For background, according to the SCDOR, the state imposes an admissions tax of 5% on the paid right to enter or use a place of amusement, which is paid by the customer and then remitted to SCDOR by the business.

The business pays SCDOR the collected tax in the month the customer purchases the ticket, not when the performance is scheduled to take place.

Due to the COVID-19 pandemic, many amusement industries have issued full refunds to customers “to keep morale high and to encourage that customer to rebook when they’re allowed to attend a show,” as stated by the Myrtle Beach Chamber of Commerce in a press release.

However, the full refund the business is paying includes admissions tax that it had already remitted to SCDOR months prior.

But now, the state Department of Revenue is announcing a temporary, simplified claim process for 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 ticket holders due to COVID-19.

It applies for amusement industry events scheduled from March 31, 2020, through December 31, 2020.

For more information on how to submit a claim, click here.

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