{"data":{"id":"us-sc/s.c.-code-ann.-12-36-100","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-100","heading":"\"Sale\" and \"purchase\".","body":"\"Sale\" and \"purchase\" mean any transfer, exchange, or barter, conditional or otherwise, of tangible personal property for a consideration including:\n(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;\n(2) a rental, lease, or other form of agreement;\n(3) a license to use or consume; and\n(4) a transfer of title or possession, or both.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 1 Citation and Definitions"],"source_url":"https://www.scstatehouse.gov/code/t12c036.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:14Z","sha256":"a3517fc41eb2d865dfc3e7e1c11e7f60eed6289c121eabe72a7829aa5ecb1d84","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-90","next":"us-sc/s.c.-code-ann.-12-36-110"},"notice":"GroundRules: Original legal text. Not legal advice."}