{"data":{"id":"us-sc/s.c.-code-ann.-12-36-1930","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-1930","heading":"Application of article.","body":"Notwithstanding another provision of law, this article applies to local sales and use taxes on telecommunication services collected and administered by the Department of Revenue on behalf of the local jurisdictions.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 19 Telecommunications Sourcing"],"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":"733f603bf38837a01431b68e04478e46f7ef9230324c984e7779981bd052f3a5","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-1920","next":"us-sc/s.c.-code-ann.-12-36-2110"},"notice":"GroundRules: Original legal text. Not legal advice."}