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2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 36 - South Carolina Sales And Use Tax Act
ARTICLE 1 Citation and Definitions
- Section 12-36-5. Short title.
- Section 12-36-10. Effect of definitions.
- Section 12-36-20. "Business".
- Section 12-36-30. "Person".
- Section 12-36-40. "Taxpayer".
- 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 12-36-75. Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions.
- 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 12-36-550. Duration of license's validity; display of license; license not transferable or assignable.
- 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 12-36-910. Five percent tax on tangible personal property; laundry services, electricity, communication services, and manufacturer-consumed goods.
- Section 12-36-920. Tax on accommodations for transients; reporting.
- 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 12-36-1110. Additional sales, use and casual excise tax imposed on certain items; exceptions.
- 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 12-36-1350. Time of collection of tax by retail seller; refunding or absorption of tax by seller prohibited; tax collected constitutes debt to state.
- Section 12-36-1360. Filing use tax return; payment of tax directly to State.
- Section 12-36-1370. Presumption of applicability of tax.
- Section 12-36-1710. Excise tax on casual sales of motor vehicles, motorcycles, boats, motors, and airplanes; exclusions; payment of tax as prerequisite to titling, licensing, or registration.
- 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 12-36-2110. 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.
- Section 12-36-2120. Exemptions from sales tax.
- Section 12-36-2130. Exemptions from use tax.
- Section 12-36-2140. Exemptions; distribution facility.
- Section 12-36-2510. Certificates allowing taxpayer to purchase tangible personal property tax free and be liable for taxes; procedures when claiming exemption.
- Section 12-36-2520. Tax liability when property delivered out of state; violations.
- 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.
- 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 12-36-2590. Department authorized to require returns and payment for other than monthly periods.
- Section 12-36-2610. Discount for timely payment of tax.
- Section 12-36-2620. Sales and use taxes composed of two components.
- Section 12-36-2630. Seven percent sales tax on accommodations for transients composed of three components.
- Section 12-36-2640. Casual excise tax composed of two components.
- Section 12-36-2645. Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues.
- Section 12-36-2646. Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties.
- Section 12-36-2647. Repealed.
- 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 12-36-2690. Role of distribution facility in determining physical presence in state for sales and use tax purposes.
- Section 12-36-2691. Distribution facility nexus; criteria for and duration of provisions; use tax notification and payment.
- Section 12-36-2692. Notification required.
- Section 12-36-2695. Sales taxes or admission taxes; boundary clarification.
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