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- S.C. Code Ann. § 12-33-230 · License tax on sales; rate.
- S.C. Code Ann. § 12-33-240 · Additional sales tax; rate.
- S.C. Code Ann. § 12-33-245 · Excise tax on sales for on-premises consumption; "gross proceeds" defined; nonprofit organizations exception; penalties; issuance of license for premises for which license revoked or suspended.
- S.C. Code Ann. § 12-33-250 · Collection and payment of license tax and additional sales tax; reports; deductions.
- S.C. Code Ann. § 12-33-260 · Payment and collection; taxes shall be debt owed to State and lien.
- S.C. Code Ann. § 12-33-410 · Imposition of tax; rate.
- S.C. Code Ann. § 12-33-420 · Additional tax; rate; payment and collection; penalties; disposition of proceeds.
- S.C. Code Ann. § 12-33-425 · Nine percent surtax on alcoholic liquor.
- S.C. Code Ann. § 12-33-430 · "Standard case of alcoholic liquors" defined.
- S.C. Code Ann. § 12-33-440 · Tax not computed in markup or passed on to consumer.
- S.C. Code Ann. § 12-33-450 · Monthly reports.
- S.C. Code Ann. § 12-33-460 · Additional tax upon each case sold.
- S.C. Code Ann. § 12-33-470 · Additional tax shall be paid by retailer; tax shall not be computed in markup or passed on to consumer.
- S.C. Code Ann. § 12-33-475 · Military tax exemption.
- S.C. Code Ann. § 12-33-480 · Returns and payment of taxes levied in Sections 12-33-410 and 12-33-460; taxes constitute debt owed to State and lien; collection; penalties.
- S.C. Code Ann. § 12-33-485 · Discount for timely payment of tax.
- S.C. Code Ann. § 12-33-490 · Collection and use of additional taxes.
- S.C. Code Ann. § 12-33-500 · Article shall be supplementary.
- S.C. Code Ann. § 12-33-610 · Person possessing mixture for production of alcohol liable for tax; rate; possession as prima facie evidence of nonpayment.
- S.C. Code Ann. § 12-33-620 · Duty of officer discovering mixture; notice of tax due; time for payment.
- S.C. Code Ann. § 12-33-630 · Unpaid tax constitutes a debt owed to State; lien; levy and collection.
- S.C. Code Ann. § 12-35-10 · Short title.
- S.C. Code Ann. § 12-35-20 · Definitions.
- S.C. Code Ann. § 12-35-30 · Findings of benefits of simplified sales and use tax systems.
- S.C. Code Ann. § 12-35-40 · Multistate discussions; delegates.
- S.C. Code Ann. § 12-35-50 · Streamlined Sales and Use Tax Agreement; establishing standards for service providers, automated systems and multistate sellers, other actions authorized.
- S.C. Code Ann. § 12-35-60 · Scope of this chapter.
- S.C. Code Ann. § 12-35-70 · Requirements of agreement.
- S.C. Code Ann. § 12-35-80 · Nature and purpose of agreement.
- S.C. Code Ann. § 12-35-90 · Member states as only intended beneficiaries of agreement.
- S.C. Code Ann. § 12-35-100 · Certified service providers as agents of seller; liability of provider of certified automated systems; proprietary systems.
- S.C. Code Ann. § 12-36-5 · Short title.
- S.C. Code Ann. § 12-36-10 · Effect of definitions.
- S.C. Code Ann. § 12-36-20 · "Business".
- S.C. Code Ann. § 12-36-30 · "Person".
- S.C. Code Ann. § 12-36-40 · "Taxpayer".
- S.C. Code Ann. § 12-36-50 · "In this State" or "in the State".
- S.C. Code Ann. § 12-36-60 · "Tangible personal property".
- S.C. Code Ann. § 12-36-70 · "Retailer" and "seller".
- S.C. Code Ann. § 12-36-71 · "Marketplace facilitator".
- S.C. Code Ann. § 12-36-75 · Persons contracting with state commercial printer not subject to state income or sales and use taxes; conditions.
- S.C. Code Ann. § 12-36-80 · "Retailer maintaining a place of business in this State".
- S.C. Code Ann. § 12-36-90 · "Gross proceeds of sales".
- S.C. Code Ann. § 12-36-100 · "Sale" and "purchase".
- S.C. Code Ann. § 12-36-110 · Sale at retail; retail sale.
- S.C. Code Ann. § 12-36-120 · "Wholesale sale" and "sale at wholesale".
- S.C. Code Ann. § 12-36-130 · "Sales price".
- S.C. Code Ann. § 12-36-140 · "Storage" and "use".
- S.C. Code Ann. § 12-36-150 · "Transient construction property".
- S.C. Code Ann. § 12-36-510 · Retail license requirements; license tax; "special events".
- S.C. Code Ann. § 12-36-511 · Disclosure of tobacco-related information in retail license applications.
- S.C. Code Ann. § 12-36-520 · Bond requirement for retailers without permanent sales location.
- S.C. Code Ann. § 12-36-540 · License application information; separate license required for each location.
- S.C. Code Ann. § 12-36-550 · Duration of license's validity; display of license; license not transferable or assignable.
- S.C. Code Ann. § 12-36-560 · Operation of business without license or with license suspended; penalty.
- S.C. Code Ann. § 12-36-570 · Penalty for failure to pay license tax.
- S.C. Code Ann. § 12-36-910 · Five percent tax on tangible personal property; laundry services, electricity, communication services, and manufacturer-consumed goods.
- S.C. Code Ann. § 12-36-920 · Tax on accommodations for transients; reporting.
- S.C. Code Ann. § 12-36-922 · Accommodations tax return information.
- S.C. Code Ann. § 12-36-930 · Sale of motor vehicle to resident of another state.
- S.C. Code Ann. § 12-36-940 · Amounts that may be added to sales price because of tax.
- S.C. Code Ann. § 12-36-950 · Presumption as to gross proceeds; burden of proof; resale certificate.
- S.C. Code Ann. § 12-36-1110 · Additional sales, use and casual excise tax imposed on certain items; exceptions.
- S.C. Code Ann. § 12-36-1120 · Revenue of taxes credited to Homestead Exemption Fund.
- S.C. Code Ann. § 12-36-1130 · Prescribing amounts added to sales price to reflect additional taxes.
- S.C. Code Ann. § 12-36-1310 · Imposition of tax; rate; applicability; credit for tax paid in another state.
- S.C. Code Ann. § 12-36-1320 · Tax on transient construction property.
- S.C. Code Ann. § 12-36-1330 · Tax on storage, use, or consumption of tangible personal property.
- S.C. Code Ann. § 12-36-1340 · Collection of tax by retailer sellers.
- S.C. Code Ann. § 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.
- S.C. Code Ann. § 12-36-1360 · Filing use tax return; payment of tax directly to State.
- S.C. Code Ann. § 12-36-1370 · Presumption of applicability of tax.
- S.C. Code Ann. § 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.
- S.C. Code Ann. § 12-36-1720 · Application of tax.
- S.C. Code Ann. § 12-36-1730 · Wilful avoidance of tax; penalty.
- S.C. Code Ann. § 12-36-1740 · Penalty for failure to pay casual excise tax.
- S.C. Code Ann. § 12-36-1910 · Definitions.
- S.C. Code Ann. § 12-36-1920 · Sourcing of sale of telecommunications services.
- S.C. Code Ann. § 12-36-1930 · Application of article.
- S.C. Code Ann. § 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.
- S.C. Code Ann. § 12-36-2120 · Exemptions from sales tax.
- S.C. Code Ann. § 12-36-2130 · Exemptions from use tax.
- S.C. Code Ann. § 12-36-2140 · Exemptions; distribution facility.
- S.C. Code Ann. § 12-36-2510 · Certificates allowing taxpayer to purchase tangible personal property tax free and be liable for taxes; procedures when claiming exemption.
- S.C. Code Ann. § 12-36-2520 · Tax liability when property delivered out of state; violations.
- S.C. Code Ann. § 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.
- S.C. Code Ann. § 12-36-2540 · Duty to keep records and books.
- S.C. Code Ann. § 12-36-2550 · Use of overpayment of tax to offset underpayment or penalty.
- S.C. Code Ann. § 12-36-2560 · Payment of tax on sales made on installment basis.
- S.C. Code Ann. § 12-36-2570 · Time when tax payment due; monthly report.
- S.C. Code Ann. § 12-36-2580 · Special authorization to pay tax quarterly.
- S.C. Code Ann. § 12-36-2590 · Department authorized to require returns and payment for other than monthly periods.
- S.C. Code Ann. § 12-36-2610 · Discount for timely payment of tax.
- S.C. Code Ann. § 12-36-2620 · Sales and use taxes composed of two components.
- S.C. Code Ann. § 12-36-2630 · Seven percent sales tax on accommodations for transients composed of three components.
- S.C. Code Ann. § 12-36-2640 · Casual excise tax composed of two components.
- S.C. Code Ann. § 12-36-2645 · Taxes applicable to proceeds of 900/976 telephone service; tax rate; disposition of revenues.
- S.C. Code Ann. § 12-36-2646 · Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties.
- S.C. Code Ann. § 12-36-2647 · Repealed.
- S.C. Code Ann. § 12-36-2650 · Taxes in this chapter not to supersede any other taxes, licenses, or charges.