Exemption from tax of certain property from outside continental limits of United States.

Checkout our iOS App for a better way to browser and research.

A person entering South Carolina from outside the continental limits of the United States may bring into the State on his person or in his baggage, property obtained outside the continental limits of the United States, and such property shall not be subject to the tax imposed by this chapter; provided, that the total cost of the property does not exceed twenty dollars.

HISTORY: 1962 Code Section 65-1258; 1963 (53) 164.


Download our app to see the most-to-date content.