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South Carolina Sales And Use Tax Act
Law
South Carolina Code of Laws
Taxation
South Carolina Sales And Use Tax Act
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Section
12-36-5
Short title.
Section
12-36-10
Effect of definitions.
Section
12-36-20
"Business".
Section
12-36-30
"Person".
Section
12-36-40
"Taxpayer".
Section
12-36-50
"In this State" or "in the State".
Section
12-36-60
"Tangible personal property".
Section
12-36-70
"Retailer" and "seller".
Section
12-36-71
"Marketplace facilitator".
Section
12-36-75
Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions.
Section
12-36-80
"Retailer maintaining a place of business in this State".
Section
12-36-90
"Gross proceeds of sales".
Section
12-36-100
"Sale" and "purchase".
Section
12-36-110
Sale at retail; retail sale.
Section
12-36-120
"Wholesale sale" and "sale at wholesale".
Section
12-36-130
"Sales price".
Section
12-36-140
"Storage" and "use".
Section
12-36-150
"Transient construction property".
Section
12-36-510
Retail license requirements; license tax; "special events".
Section
12-36-520
Bond requirement for retailers without permanent sales location.
Section
12-36-540
License application information; separate license required for each location.
Section
12-36-550
Duration of license's validity; display of license; license not transferable or assignable.
Section
12-36-560
Operation of business without license or with license suspended; penalty.
Section
12-36-570
Penalty for failure to pay license tax.
Section
12-36-910
Five percent tax on tangible personal property; laundry services, electricity, communication services, and manufacturer-consumed goods.
Section
12-36-920
Tax on accommodations for transients; reporting.
Section
12-36-930
Sale of motor vehicle to resident of another state.
Section
12-36-940
Amounts that may be added to sales price because of tax.
Section
12-36-950
Presumption as to gross proceeds; burden of proof; resale certificate.
Section
12-36-1110
Additional sales, use and casual excise tax imposed on certain items; exceptions.
Section
12-36-1120
Revenue of taxes credited to Homestead Exemption Fund.
Section
12-36-1130
Prescribing amounts added to sales price to reflect additional taxes.
Section
12-36-1310
Imposition of tax; rate; applicability; credit for tax paid in another state.
Section
12-36-1320
Tax on transient construction property.
Section
12-36-1330
Tax on storage, use, or consumption of tangible personal property.
Section
12-36-1340
Collection of tax by retailer sellers.
Section
12-36-1350
Time of collection of tax by retail seller; refunding or absorption of tax by seller prohibited; tax collected constitutes debt to state.
Section
12-36-1360
Filing use tax return; payment of tax directly to State.
Section
12-36-1370
Presumption of applicability of tax.
Section
12-36-1710
Excise tax on casual sales of motor vehicles, motorcycles, boats, motors, and airplanes; exclusions; payment of tax as prerequisite to titling, licensing, or registration.
Section
12-36-1720
Application of tax.
Section
12-36-1730
Wilful avoidance of tax; penalty.
Section
12-36-1740
Penalty for failure to pay casual excise tax.
Section
12-36-1910
Definitions.
Section
12-36-1920
Sourcing of sale of telecommunications services.
Section
12-36-1930
Application of article.
Section
12-36-2110
Maximum tax on sale or lease of certain items; calculation of tax on manufactured homes; maximum tax on purchase of certain property by religious organizations; maximum tax on sale or use of machinery for research and development.
Section
12-36-2120
Exemptions from sales tax.
Section
12-36-2130
Exemptions from use tax.
Section
12-36-2140
Exemptions; distribution facility.
Section
12-36-2510
Certificates allowing taxpayer to purchase tangible personal property tax free and be liable for taxes; procedures when claiming exemption.
Section
12-36-2520
Tax liability when property delivered out of state; violations.
Section
12-36-2530
Documentation of entitlement to tax exemption for goods to be delivered out of state; tax on property delivered in state for removal from state by purchaser.
Section
12-36-2540
Duty to keep records and books.
Section
12-36-2550
Use of overpayment of tax to offset underpayment or penalty.
Section
12-36-2560
Payment of tax on sales made on installment basis.
Section
12-36-2570
Time when tax payment due; monthly report.
Section
12-36-2580
Special authorization to pay tax quarterly.
Section
12-36-2590
Department authorized to require returns and payment for other than monthly periods.
Section
12-36-2610
Discount for timely payment of tax.
Section
12-36-2620
Sales and use taxes composed of two components.
Section
12-36-2630
Seven percent sales tax on accommodations for transients composed of three components.
Section
12-36-2640
Casual excise tax composed of two components.
Section
12-36-2645
Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues.
Section
12-36-2646
Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties.
Section
12-36-2647
Repealed.
Section
12-36-2650
Taxes in this chapter not to supersede any other taxes, licenses, or charges.
Section
12-36-2660
Administration and enforcement of chapter.
Section
12-36-2670
Persons permitted to administer oaths and take acknowledgments.
Section
12-36-2680
Exemption certificate; exempt sale.
Section
12-36-2690
Role of distribution facility in determining physical presence in state for sales and use tax purposes.
Section
12-36-2691
Distribution facility nexus; criteria for and duration of provisions; use tax notification and payment.
Section
12-36-2692
Notification required.
Section
12-36-2695
Sales taxes or admission taxes; boundary clarification.