GroundRules
S.C. Code Ann. § 4-10-560: Date of imposition.
Where this section sits in the code
- Title 4 - COUNTIES
- CHAPTER 10 Local Sales and Use Tax
- ARTICLE 5 Personal Property Tax Exemption Sales Tax Act
If the sales and use tax is approved in the referendum, the tax is imposed on the first of July following the date of the referendum. If the certification is not timely made to the Department of Revenue, the imposition and property tax exemption is postponed for twelve months.
Collected 2026-09-02T06:20:54Z. Source file · JSON