Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Section 12-36-5. Short title. - This chapter may be cited as the "South Carolina Sales...
Section 12-36-10. Effect of definitions. - The words, terms, and phrases defined in this article have...
Section 12-36-20. "Business". - "Business" includes all activities, with the object of gain, profit,...
Section 12-36-30. "Person". - "Person" includes any individual, firm, partnership, limited liability company, association,...
Section 12-36-40. "Taxpayer". - "Taxpayer" means any person liable for taxes under this chapter....
Section 12-36-50. "In this State" or "in the State". - "In this State" and "in the State" mean the area...
Section 12-36-60. "Tangible personal property". - "Tangible personal property" means personal property which may be seen,...
Section 12-36-70. "Retailer" and "seller". - "Retailer" and "seller" include every person: (1)(a) selling or auctioning...
Section 12-36-71. "Marketplace facilitator". - (A)(1) "Marketplace facilitator" means any person engaged in the business...
Section 12-36-75. Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions. - (A) Notwithstanding any other provision of this chapter, tangible or...
Section 12-36-80. "Retailer maintaining a place of business in this State". - Retailer maintaining a place of business in this State, or...
Section 12-36-90. "Gross proceeds of sales". - Gross proceeds of sales, or any similar term, means the...
Section 12-36-100. "Sale" and "purchase". - "Sale" and "purchase" mean any transfer, exchange, or barter, conditional...
Section 12-36-110. Sale at retail; retail sale. - Sale at retail and retail sale mean all sales of...
Section 12-36-120. "Wholesale sale" and "sale at wholesale". - "Wholesale sale" and "sale at wholesale" mean a sale of:...
Section 12-36-130. "Sales price". - "Sales price" means the total amount for which tangible personal...
Section 12-36-140. "Storage" and "use". - (A) "Storage" includes any keeping or retaining in this State,...
Section 12-36-150. "Transient construction property". - "Transient construction property" means motor vehicles, machines, machinery, tools, or...
Section 12-36-510. Retail license requirements; license tax; "special events". - (A) Before engaging in business: (1) Every retailer shall obtain...
Section 12-36-520. Bond requirement for retailers without permanent sales location. - Before doing business in this State or receiving a retail...
Section 12-36-540. License application information; separate license required for each location. - The application for the retail license must show the name...
Section 12-36-550. Duration of license's validity; display of license; license not transferable or assignable. - The license provided for in this article: (1) is valid...
Section 12-36-560. Operation of business without license or with license suspended; penalty. - A person liable for the license tax provided by this...
Section 12-36-570. Penalty for failure to pay license tax. - A person liable for the license tax provided by this...
Section 12-36-910. Five percent tax on tangible personal property; laundry services, electricity, communication services, and manufacturer-consumed goods. - (A) A sales tax, equal to five percent of the...
Section 12-36-920. Tax on accommodations for transients; reporting. - (A) A sales tax equal to seven percent is imposed...
Section 12-36-922. Accommodations tax return information. - For each accommodations tax return filed with multiple locations, the...
Section 12-36-930. Sale of motor vehicle to resident of another state. - (A) The tax imposed by this article on sales of...
Section 12-36-940. Amounts that may be added to sales price because of tax. - (A) Each retailer may add to the sales price as...
Section 12-36-950. Presumption as to gross proceeds; burden of proof; resale certificate. - It is presumed that all gross proceeds are subject to...
Section 12-36-1110. Additional sales, use and casual excise tax imposed on certain items; exceptions. - Beginning June 1, 2007, an additional sales, use, and casual...
Section 12-36-1120. Revenue of taxes credited to Homestead Exemption Fund. - The revenue of the taxes imposed by this article must...
Section 12-36-1130. Prescribing amounts added to sales price to reflect additional taxes. - The Department of Revenue may prescribe amounts that may be...
Section 12-36-1310. Imposition of tax; rate; applicability; credit for tax paid in another state. - (A) A use tax is imposed on the storage, use,...
Section 12-36-1320. Tax on transient construction property. - (A) A use tax at the rate of five percent...
Section 12-36-1330. Tax on storage, use, or consumption of tangible personal property. - (A) Every person storing, using, or otherwise consuming in this...
Section 12-36-1340. Collection of tax by retailer sellers. - Each seller making retail sales of tangible personal property for...
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. - (A) Every seller making sales of tangible personal property for...
Section 12-36-1360. Filing use tax return; payment of tax directly to State. - Every person liable for the use tax under Section 12-36-1330(A)...
Section 12-36-1370. Presumption of applicability of tax. - (A) It is presumed that tangible personal property sold by...
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. - (A) In addition to all other fees prescribed by law...
Section 12-36-1720. Application of tax. - The excise tax applies only to the last sale before...
Section 12-36-1730. Wilful avoidance of tax; penalty. - A person who wilfully or knowingly makes a false statement...
Section 12-36-1740. Penalty for failure to pay casual excise tax. - A person liable for the casual excise tax provided by...
Section 12-36-1910. Definitions. - For purposes of this article: (1) "Air-to-ground radiotelephone service" means...
Section 12-36-1920. Sourcing of sale of telecommunications services. - For the purposes of telecommunications sourcing: (1) Except for the...
Section 12-36-1930. Application of article. - Notwithstanding another provision of law, this article applies to local...
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. - (A)(1) The maximum tax imposed by this chapter is three...
Section 12-36-2120. Exemptions from sales tax. - Exempted from the taxes imposed by this chapter are the...
Section 12-36-2130. Exemptions from use tax. - Exempted from the use tax imposed by Article 13 of...
Section 12-36-2140. Exemptions; distribution facility. - For purposes of the exemptions set forth in this article,...
Section 12-36-2510. Certificates allowing taxpayer to purchase tangible personal property tax free and be liable for taxes; procedures when claiming exemption. - (A)(1) Notwithstanding other provisions of this chapter, the department, at...
Section 12-36-2520. Tax liability when property delivered out of state; violations. - If the seller delivers tangible personal property to the purchaser...
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. - The department may require all retailers in this State making...
Section 12-36-2540. Duty to keep records and books. - (A) Every person engaging in any business, for which a...
Section 12-36-2550. Use of overpayment of tax to offset underpayment or penalty. - Notwithstanding the provisions of this chapter, the department may offset...
Section 12-36-2560. Payment of tax on sales made on installment basis. - On all sales of retailers liable for the tax imposed...
Section 12-36-2570. Time when tax payment due; monthly report. - (A) The taxes imposed under the provisions of this chapter,...
Section 12-36-2580. Special authorization to pay tax quarterly. - When the total tax for which any person is liable...
Section 12-36-2590. Department authorized to require returns and payment for other than monthly periods. - The department, if it considers it necessary, may require returns...
Section 12-36-2610. Discount for timely payment of tax. - When a sales or use tax return required by Section...
Section 12-36-2620. Sales and use taxes composed of two components. - The taxes imposed by Sections 12-36-910, 12-36-920(B), 12-36-1310, and 12-36-1320...
Section 12-36-2630. Seven percent sales tax on accommodations for transients composed of three components. - The tax imposed by Section 12-36-920(A) is composed of three...
Section 12-36-2640. Casual excise tax composed of two components. - The tax imposed by Section 12-36-1710 is composed of two...
Section 12-36-2645. Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues. - The sales and use taxes imposed by this chapter also...
Section 12-36-2646. Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties. - (A) Retailers shall post a sign at each entrance or...
Section 12-36-2647. Repealed. - HISTORY: Former Section, titled Tax revenue on sales, use, and...
Section 12-36-2650. Taxes in this chapter not to supersede any other taxes, licenses, or charges. - The taxes imposed by this chapter are in addition to...
Section 12-36-2660. Administration and enforcement of chapter. - The Department of Revenue shall administer and enforce the provisions...
Section 12-36-2670. Persons permitted to administer oaths and take acknowledgments. - The director or his designee may administer an oath to...
Section 12-36-2680. Exemption certificate; exempt sale. - The department shall prescribe an exemption certificate for use by...
Section 12-36-2690. Role of distribution facility in determining physical presence in state for sales and use tax purposes. - (A) Notwithstanding another provision of this chapter, owning or utilizing...
Section 12-36-2691. Distribution facility nexus; criteria for and duration of provisions; use tax notification and payment. - (A) Notwithstanding another provision of this chapter, owning, leasing, or...
Section 12-36-2692. Notification required. - (A) Each person to whom Section 12-36-2691 applies shall provide...
Section 12-36-2695. Sales taxes or admission taxes; boundary clarification. - Any business that is required to collect or pay sales...