{"data":{"id":"us-sc/s.c.-code-ann.-12-36-2646","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-2646","heading":"Retailers to post notice of tax exclusion available to individuals 85 years of age or over; penalties.","body":"(A) Retailers shall post a sign at each entrance or each cash register which advises individuals eighty-five years of age or older of the one percent exclusion from tax available under Sections 12-36-2620, 12-36-2630, and 12-36-2640.\n(B) A retailer who fails to post the required signs is subject to a penalty of up to one hundred dollars for each month or portion of the month the sign or signs are not posted. Continued failure to post the signs after a written warning from the Department of Revenue may result in revocation of the retailer's retail license in accordance with Section 12-54-90. Failure to post the signs does not give rise to a cause of action by an individual eighty-five years of age or older who failed to request the exclusion and provide proof of age at the time of sale.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 25 General Provisions"],"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":"7ae13fa64f32c25a08afcbaca6387b0ce4ea5c4de65b990b56a25b3112a4a1d3","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-2645","next":"us-sc/s.c.-code-ann.-12-36-2647"},"notice":"GroundRules: Original legal text. Not legal advice."}
