How could a South Carolina venue recover admissions tax after refunding tickets for COVID-affected 2020 events?

Plain-English summary

South Carolina created a temporary simplified process for venues that had remitted admissions tax on advance ticket sales and later refunded tickets because a 2020 event was canceled or postponed by COVID-19.

The underlying admissions tax was 5% of the paid right to enter or use a place of amusement. The operator collected and remitted the tax, ordinarily reporting it on Form L-511 for the month the patron received the ticket or was notified that a ticket would be issued.

Under the temporary process, the venue could submit Form L-3060, Admissions Tax Claim for Refund Due to COVID-19, no more than once a month. It applied only when:

• the event was scheduled from March 31 through December 31, 2020;
• the event or refund was affected by COVID-19;
• the business refunded the admissions tax to the ticket purchaser; and
• the refund to the ticket holder occurred by December 31, 2020.

The claim identified the business and license, described the affected events, listed the month and year the tax had been remitted on Form L-511, and reported ticket counts and refund amounts by month.

Supporting documentation was not submitted with the simplified request, but the business had to retain it and provide it if the Department asked. A venue could still use the ordinary alternative of amending its admissions-tax return through MyDORWAY.

What this means for you

Venues that refunded 2020 tickets

The simplified process was available only after the business repaid the admissions tax to the purchaser. It was not a way to keep tax collected from customers and also obtain a state refund.

Businesses with repeated cancellations

The monthly claim option was meant to avoid repeatedly amending old monthly returns as refunds were issued over time.

Current refund claims

This temporary process expired. Use the letter only as historical guidance and verify current forms and refund procedures.

Common questions

Q: Could a venue file Form L-3060 more than once a month?
A: No. The letter said no more than monthly.

Q: Did supporting documents go with the claim?
A: No, but they had to be retained and made available on request.

Q: Could the venue amend Form L-511 instead?
A: Yes.

Q: Did the process cover refunds issued after December 31, 2020?
A: No.

Citations and references

• S.C. Code Ann. §§ 12-21-2420, 12-60-470, and 12-60-490
• SC Revenue Ruling #94-3, cited for the reporting month
• Form L-511 and temporary Form L-3060
• S.C. Code Ann. § 12-4-320; SC Revenue Procedure #09-3

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL20-18.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC INFORMATION LETTER #20-18

SUBJECT:

COVID-19 Temporary Claim for Admissions Tax Refund Process
Available Through December 31, 2020
(Admissions Tax)

DATE:

July 6, 2020

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
SC Revenue Procedure #09-3

SCOPE:

An Information Letter is a written statement issued to the public to
announce general information useful in complying with the laws
administered by the Department. An Information Letter has no
precedential value.

NOTICE TO PLACES OF AMUSEMENT REGISTERED FOR
ADMISSIONS TAX COLLECTION
COVID-19 Temporary Claim for Refund Process Available Through
December 31, 2020 for Admissions Tax Refunds of Events Scheduled from
March 31, 2020 – December 31, 2020.
South Carolina Admissions Tax - Collecting and Reporting Paid Admissions.
South Carolina imposes an admissions tax of 5% on the paid right to enter into or use a place of
amusement. The tax is paid by the person paying the admission price; the tax is remitted by the
person collecting the admission price. 1 The revenue from paid admissions and the admissions tax
is reported to the Department on an admissions tax return (Form L-511) for the month the patron
is issued the ticket, or is notified he will receive a ticket, to attend the event. 2 The return and tax
are due on or before the 20th day of the following month.

1
2

Code Section 12-21-2420.
SC Revenue Ruling #94-3.

Temporary Refund Request Simplification Due to COVID-19.
Due to the unprecedented closings of businesses and social distancing measures recommended
by the Governor and DHEC for South Carolina during the Coronavirus (COVID-19) pandemic,
many 2020 spectator sports events and concerts have been cancelled or postponed. These event
cancellations or postponements have resulted in a refund of an unusually large number of
advance season tickets and individual ticket purchases by places of amusement, such as
universities and entertainment venues. It is likely that refunding pre-event ticket payments due to
COVID-19 may continue into the summer and fall for many large events. In addition, a monthly
admissions tax return could be amended many times as the business continuously issues refunds
due to COVID-19 over an extended period of time.
As a result, the Department is announcing a temporary simplified claim for refund procedure
allowing 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 ticketholders due to COVID-19.
South Carolina Claim for Refund or Amended Return – General Rules.
While corrections to the numbers and prices of admissions originally reported can be made by
filing an amended admissions tax return for the month, Code Section 12-60-490 allows for a
claim for refund of tax by filing a written claim for refund with the Department.
Code Section 12-60-470(C)(1) establishes who may request an admissions tax refund and reads,
in part:
Only the taxpayer legally liable for the tax may file a claim for refund or receive a
refund, except that:
(a) a person who acts as a collector and remitter of state taxes may claim a credit or
refund of the tax collected, but only if the person establishes that he has paid the
tax in question to the State and:
(i) repaid the tax to the person from who he collected it; or
(ii) obtained the written consent of the person from whom he collected the tax
to the allowance of the credit or refund.
Because the business operates the place of amusement (e.g., the sports event, the concert), the
business is the collector and remitter of the admissions tax and, therefore, will only be issued a
refund if the tax has been repaid or if it has received a written consent from the ticketholder to
receive the refund if the tax has been repaid.
Temporary Simplified Admissions Tax Refund Procedure.
Participation in Simplified Procedure. A business who is responsible for collecting and remitting
the admissions tax to the Department may file a claim for refund for admissions tax refunded to
the ticketholder if the business has refunded the admissions tax to the ticket purchaser.

2

Duration of Simplified Procedure. This simplified procedure applies to admissions tax refunds to
ticketholders for events scheduled from March 31, 2020 through December 31, 2020 affected by
COVID-19 and that are refunded by the business to the ticketholder through December 31, 2020.
Format of Refund Request. Any claim for refund must contain certain required information. 3
This simplified claim for refund should be submitted on Form L-3060, “Admissions Tax Claim
for Refund Due to COVID-19.” A copy of Form L-3060 is attached. Supporting documentation
should not be included with this refund request, but must be retained by the business and made
available to the Department upon request.
The simplified refund claim requires certain information that includes: the name, address and
admissions tax license number of the business requesting the admissions tax refund; a
description of the event(s) cancelled or refunded due to COVID-19; the month and year the
admissions tax was remitted on the admissions tax return (Form L-511); the number of tickets
refunded for each month; and the refund amount requested for each month.
Note: The admissions tax refund under this simplified procedure will be sent to the mailing
address listed for the admissions tax license on file with the Department, unless an alternate
mailing address is specifically requested and provided to the Department on the bottom of Form
L-3060.
Submitting Refund Request. Form L-3060 should be submitted no more than monthly to the
Department. This form may be submitted by email or regular mail to the addresses listed below.
Email: [email protected]
Mail: South Carolina Department of Revenue
Attn: David Caldwell
PO Box 125
Columbia, SC 29214-0801
Questions. Questions concerning the simplified admissions tax refund procedure allowed due to
COVID-19 should be directed to the Department’s Miscellaneous Tax Section at 803-896-1970
or [email protected].
Note: A business that operates a place of amusement may continue to amend an admissions tax
return (Form L-511) on MyDORWAY.

3

Code Section 12-60-470(B).

3

1350
dor.sc.gov

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE

ADMISSIONS TAX CLAIM FOR REFUND
DUE TO COVID-19

L-3060

(Rev. 6/30/20)
4561

Admissions Tax refunds for events scheduled from March 31, 2020 to December 31, 2020
Business name

License number

Physical address
Contact name

Contact phone

Description of events canceled or refunded due to Covid-19

Has the entire ticket price been refunded to the ticket holder?

Yes

No

Has the entire admissions tax been refunded to the ticket holder?

Yes

No

Calculation of Refund
Month Admissions Tax
Paid to SCDOR

Number of Tickets
Refunded

Admissions Tax Refund
Requested
$
$
$
$
$
$
$
$
$
$

Total Refund

$

Under penalty of perjury, I declare that I have read and understood this form and the information I have provided herein is
true, correct, and complete.
Name

Date

Title

Email