South Carolina Sales And Use Tax Act

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. 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.