S.C. Code Ann. § 12-36-100: "Sale" and "purchase".
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 36 South Carolina Sales and Use Tax Act
- ARTICLE 1 Citation and Definitions
"Sale" and "purchase" mean any transfer, exchange, or barter, conditional or otherwise, of tangible personal property for a consideration including:
(1) a transaction in which possession of tangible personal property is transferred but the seller retains title as security for payment, including installment and credit sales;
(2) a rental, lease, or other form of agreement;
(3) a license to use or consume; and
(4) a transfer of title or possession, or both.
Collected 2026-09-02T06:36:14Z. Source file · JSON