South Carolina DOR Releases Form ST-16, Assignment of Rights to Sales Tax Refund, With Instructions

The South Carolina Department of Revenue Aug. 1 released Form ST-16, Assignment of Rights to a Sales Tax Refund, along with instructions, for sales and use tax purposes. The instructions state that: 1) a purchaser can claim a sales tax refund if they have paid the tax to a retailer and the retailer has assigned the right to a refund to the purchaser; 2) the retailer uses the form to assign the right to the refund to the purchaser; and 3) the purchaser must include the completed Form ST-16 when submitting a tax refund claim using Form ST-14. The instructions ...