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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 4-10-100: Commencement of local sales and use tax.

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Where this section sits in the code
  1. Title 4 - COUNTIES
  2. CHAPTER 10 Local Sales and Use Tax
  3. ARTICLE 1 Local Option Sales Tax

Notwithstanding the date of general imposition of the local sales and use tax authorized pursuant to this chapter, with respect to services that are regularly billed on a monthly basis, the local sales and use tax is imposed beginning on the first day of the billing period beginning on or after the date of general imposition.

Collected 2026-09-02T06:20:54Z. Source file · JSON

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