Scope
South Carolina Revenue Ruling #13-5 is a Department of Revenue advisory opinion on the sales and use tax exemption in Code section 12-36-2120(79) for computers, computer equipment, hardware and software used within a qualifying datacenter and for electricity used by the datacenter and eligible business property there. It answers questions on qualification, Department of Commerce certification notices, when the exemption may first be used and exemption certificates. It is guidance, not a statute or regulation.
- Geographic scope
- South Carolina
- Jurisdiction
- State
- Authority type
- Government agency
- Issuing authority
- South Carolina Department of Revenue
Dates
- Adopted
- No adoption day is recorded
- Effective
- Not a binding measure
- Scheduled expiration
- None scheduled
- Ended
- Not recorded as ended
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
South Carolina Revenue Ruling #13-5 is the Department of Revenue's advisory opinion on the datacenter sales and use tax exemption in Code section 12-36-2120(79), covering computer equipment and software used in a qualifying datacenter and the electricity it uses. The ruling states an effective date of 7 June 2012 and says it is the Department's position until superseded or modified. The Department's September 2025 exemptions manual still cites it for section 12-36-2120(79). It is guidance on an existing statute, which is recorded separately.
What this does not establish
- The ruling was written for the 2012 version of the statute; later amendments to section 12-36-2120(79), including the certification cutoff before 1 January 2032, are described in the statute record and the 2025 manual, not in the ruling.
- An advisory opinion is informational; the binding exemption is the statute.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://dor.sc.gov/sales-use-tax-datacenter-computers-computer-equipment-computer-hardware-and-software-and-electricity