There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 36 - SOUTH CAROLINA SALES AND USE TAX ACT
SECTION 12-36-1360. Filing use tax return; payment of tax directly to State.
SC Code § 12-36-1360 (2013) What's This?
Every person liable for the use tax under Section 12-36-1330(A) who has not paid the tax due to a seller required or authorized to collect the tax, must file a return and remit the tax to the State, in accordance with this chapter.
HISTORY: 1990 Act No. 612, Part II, Section 74A.
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