GroundRules
S.C. Code Ann. § 12-36-30: "Person".
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 36 South Carolina Sales and Use Tax Act
- ARTICLE 1 Citation and Definitions
"Person" includes any individual, firm, partnership, limited liability company, association, corporation, receiver, trustee, any group or combination acting as a unit, the State, any state agency, any instrumentality, authority, political subdivision, or municipality.
Collected 2026-09-02T06:36:14Z. Source file · JSON