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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-36-100: "Sale" and "purchase".

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 36 South Carolina Sales and Use Tax Act
  3. 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

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