Any business that is required to collect or pay sales and use taxes or admissions taxes whose business location changes from North Carolina to South Carolina as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, is required to obtain a South Carolina retail license or admissions tax license for that location before January 1, 2017, and begin collecting and paying South Carolina sales and use taxes or admissions taxes on January 1, 2017. The retailer must apply for a retail or admissions tax license prior to January 1, 2017, and indicate on the license application the date the taxpayer anticipates beginning to collect sales, use, or admissions taxes is January 1, 2017.
HISTORY: 2016 Act No. 270 (S.667), Section 11, eff January 1, 2017.
Structure South Carolina Code of Laws
Chapter 36 - South Carolina Sales And Use Tax Act
Section 12-36-10. Effect of definitions.
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 12-36-80. "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 12-36-560. Operation of business without license or with license suspended; penalty.
Section 12-36-570. Penalty for failure to pay license tax.
Section 12-36-920. Tax on accommodations for transients; reporting.
Section 12-36-922. Accommodations tax return information.
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 12-36-1120. 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 12-36-1360. Filing use tax return; payment of tax directly to State.
Section 12-36-1370. Presumption of applicability of tax.
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 12-36-2120. Exemptions from sales tax.
Section 12-36-2130. Exemptions from use tax.
Section 12-36-2140. Exemptions; distribution facility.
Section 12-36-2520. Tax liability when property delivered out of state; violations.
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 12-36-2610. Discount for timely payment of tax.
Section 12-36-2620. Sales and use taxes composed of two components.
Section 12-36-2640. Casual excise tax composed of two components.
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 12-36-2692. Notification required.
Section 12-36-2695. Sales taxes or admission taxes; boundary clarification.