2017 South Carolina Code of Laws
Title 4 - Counties
CHAPTER 10 - LOCAL SALES AND USE TAX

ARTICLE 1 Local Option Sales Tax

Editor's Note
1997 Act No. 138, Section 2, eff July 1, 1997, provides as follows:
"SECTION 2. Sections 4-10-10 through 4-10-100 of the 1976 Code are hereby designated as Article 1, entitled 'Local Option Sales Tax'".

ARTICLE 3 Capital Project Sales Tax Act

Editor's Note
2002 Act No. 334, Section 22.G, provides as follows:
"A county holding a referendum and adopting an ordinance pursuant to Article 3, Chapter 10, Title 4 of the 1976 Code, before the effective date of this section in which the ordinance provides that the proceeds of the sales tax would be used to repay bonds issued to fund project costs may continue to collect the tax and apply the revenue to the repayment of the bonds while any of these bonds remain outstanding, but in no event may the tax be collected for any period longer than the maximum term of the tax provided in the referendum."

ARTICLE 4 Education Capital Improvements Sales and Use Tax Act

ARTICLE 5 Personal Property Tax Exemption Sales Tax Act

ARTICLE 7 Local Option Sales and Use Tax

ARTICLE 9 Local Option Tourism Development Fee

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