GroundRules
← Search the law
South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-36-2646: Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties.

Read at publisher ↗
Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 36 South Carolina Sales and Use Tax Act
  3. ARTICLE 25 General Provisions

(A) Retailers shall post a sign at each entrance or each cash register which advises individuals eighty-five years of age or older of the one percent exclusion from tax available under Sections 12-36-2620, 12-36-2630, and 12-36-2640.

(B) A retailer who fails to post the required signs is subject to a penalty of up to one hundred dollars for each month or portion of the month the sign or signs are not posted. Continued failure to post the signs after a written warning from the Department of Revenue may result in revocation of the retailer's retail license in accordance with Section 12-54-90. Failure to post the signs does not give rise to a cause of action by an individual eighty-five years of age or older who failed to request the exclusion and provide proof of age at the time of sale.

Collected 2026-09-02T06:36:14Z. Source file · JSON

Browse this collection