The license provided for in this article:
(1) is valid so long as the person to whom it is issued continues in the same business, unless revoked by the department. It is presumed that a retailer is not continuing in the same business and must surrender the retail sales license if the retailer has no retail sales for twenty-four consecutive months. To allow the license to remain valid, the retailer may submit an affidavit to the department swearing that the business is continuing;
(2) must at all times be conspicuously displayed at the place for which it was issued;
(3) is not transferable or assignable.
HISTORY: 1990 Act No. 612, Part II, Section 74A; 2000 Act No. 399, Section 3(F), eff August 17, 2000.
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.